Fox v. Commissioner’s Empirical Analysis
1968
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 57 later decisions — most recently September 2019 · most notably Southern Pacific Transp. Co. v. Commissioner (1980), Herbert W. Dustin and Kathleen C. Dustin v. Commissioner of Internal Revenue (1972)
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 Kaiser-Francis Oil Company v. Producer's Gas Company · Perry v. Commissioner · Steadman v. Comm'r · Feldman v. Wood · Standard Linen Service, Inc. 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 57 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Mere belief that a debt is bad is insufficient to support a deduction for worthlessness.”
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.