Fusz v. Commissioner’s Empirical Analysis
1966
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 44 later decisions — most recently April 2009 · most notably Estate of Jung v. Commissioner (1993), Kean v. Commissioner (1988)
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
Applies 26 U.S.C. § 2039
Relies on Hanover Bank v. Commissioner · Estate of J. William Bahen, Deceased, Kathleen Privett Bahen, Sole v. The United States · Higgs' Estate v. Commissioner · Commissioner v. Twogood's Estate · Callender v. Commissioner
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 44 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“example 4 in the report of the Senate Finance Committee, in juxtaposition with other statements in the report and the other five (sic) examples, necessarily implies that post-employment benefits payable to decedent during his lifetime were also involved.”
1 later decision quote this exact passage · from the majority
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.