Farber v. Commissioner’s Empirical Analysis
1972
Citation profile
How this case has been cited
Cited by 39 later decisions — most recently March 2019 · most notably HIGBEE v. COMMISSIONER OF INTERNAL REVENUE (2001), Lamphere v. Commissioner (1978)
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 Helvering v. Owens · Heyn v. Commissioner · Harmon v. Commissioner · White v. Commissioner · Clapp 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 39 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“actual repairs and expenditures, not just estimates”
3 later decisions quote this exact passage“the complete or partial destruction of property resulting from an identifiable event of a sudden, unexpected, or unusual nature.”
1 later decision quote this exact passagee.g. Wolf 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.