Fehrs v. Commissioner’s Empirical Analysis
1975
Citation profile
How this case has been cited
Cited by 66 later decisions — most recently January 2020 · most notably Harold Patz Trust v. Commissioner (1977), DAVID DUNG LE v. COMMISSIONER OF INTERNAL REVENUE (2000)
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 Wheeler's Peachtree Pharmacy, Inc. v. Commissioner · National Committee to Secure Justice, etc. v. Commissioner · Consolidated Cos. v. Commissioner · Lerer v. Commissioner · Louisiana Naval Stores, Inc. 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 66 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“by and in the name of the person against whom the Commissioner determined the deficiency * * * or by and with the full descriptive name of the fiduciary entitled to institute a case on behalf of such person.”
13 later decisions quote this exact passage“The capacity of a fiduciary or other representative to litigate in the Court shall be determined in accordance with the law of the jurisdiction from which he derives his authority.”
3 later decisions quote this exact passage“A case timely brought shall not be dismissed on the ground that it is not properly brought on behalf of a party until a reasonable time has been allowed after objection for ratification by such party of the bringing of the case; and such ratification shall have the same effect as if the case had been properly brought by such party.”
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.