Fishman v. Commissioner’s Empirical Analysis
1969
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 44 later decisions — most recently November 2017 · most notably Robinette v. Comm'r (2004), Sylvan v. Commissioner (1975)
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
Relies on Commissioner of Internal Revenue v. South Texas Lumber Co · Leventis v. Commissioner · King v. Commissioner · Madison v. Commissioner · Allstate Insurance 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 44 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“only if and to the extent provided by regulations prescribed by the Secretary.”
3 later decisions quote this exact passage“Motion to Dismiss for Lack of Jurisdiction”
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.