Fox v. Commissioner’s Empirical Analysis
1974
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 62 later decisions — most recently August 2017 · most notably Estate of Pittard v. Commissioner (1977), Terzian v. Commissioner (1979)
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 Welch v. Helvering · Commissioner v. Sunnen · Corliss v. Bowers · James v. United States · North American Oil Consolidated v. Burnet
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 62 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(A) the taxable income for the taxable year, (B) $1,000, or (C) the sum of— (i) the excess of the net short-term capital loss over the net long-term capital gain, and (ii) one-half of the excess of the net long-term capital loss over the net short-term capital gain.”
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.