Feinberg v. Commissioner’s Empirical Analysis
1966
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 23 later decisions — most recently November 2016
2 federal appellate ·
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Relies on Higgins v. Smith · Hawaiian Gas Products, Ltd. v. Commissioner · Wood Harmon Corp. v. United States · Estate of Anderson v. Commissioner · City of St. Louis v. Senter Commission Co.
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 23 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“first taxable year in which any part of the gain upon the conversion is realized.”
1 later decision quote this exact passage
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.