Falkoff v. Commissioner’s Empirical Analysis
1974
Citation profile
How this case has been cited
Cited by 15 later decisions — most recently December 2009
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 Mayerson v. Commissioner · Stilwell v. Commissioner · Arlen v. Comm'r · The Estate of Robert B. Dupree, Robert P. Dupree, Independent v. United States · Wright v. Board of Public Instruction
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 15 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“section 705(a)(2) precludes the use of a beginning figure less than zero.”
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.