Feldman v. Commissioner’s Empirical Analysis
1966
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 25 later decisions — most recently September 2011 · most notably Estate of Wood Jm v. Commissioner of Internal Revenue, Estate of Wood v. Commissioner (1990)
4 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. § 7502
Relies on Frentz v. Commissioner · Pestcoe v. Commissioner · 208 F. Supp. 744 - Simons v. United States
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 25 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“For taxable years beginning on or after September 3, 1958, the election shall be filed either (i) during the first month of such taxable year, or (ii) during the month preceding such first month.”
1 later decision quote this exact passage“The [subchapter S] election is optional, but if a taxpayer wishes to take advantage of these provisions he must also comply with their requirements.”
1 later decision quote this exact passage“election form shall be signed by any person who is authorized to sign the return required under section 6037 .”
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.