Foxe v. Commissioner’s Empirical Analysis
1969
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 9 later decisions — most recently September 2018
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 Pridemark, Inc. v. Commissioner of Internal Revenue · Luna v. Commissioner · Jones v. Corbyn · Bisbee-Baldwin Corporation v. Laurie E. Tomlinson, District Director of Internal Revenue for the District of Florida · Nelson Weaver Realty Co. 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 9 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“petitioner had, under the employment agreement, no business of his own, the "goodwill”
1 later decision quote this exact passagee.g. Deal v. Commissioner“was the right to perform services and receive ordinary income.”
1 later decision quote this exact passagee.g. Deal v. Commissioner“of which was, or could be, sold to Constitution.”
1 later decision quote this exact passagee.g. Deal v. Commissioner
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.