Ficalora v. Commissioner’s Empirical Analysis
1984
Citation profile
13 federal appellate · 2 district · 2 state decisions
How this case has been cited
Cited by 37 later decisions — most recently July 2018 · most notably Wilcox v. Commissioner (1988), Schiff v. United States (1990)
13 federal appellate · 2 district · 2 state decisions
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
Applies 26 U.S.C. § 1 (Airport and Airway Extension Act of 2008) · 26 U.S.C. § 6653
Relies on Helvering v. Mitchell · Helvering v. Mitchell · Oceanic Steam Navigation Co. v. Stranahan · Pollock v. Farmers' Loan & Trust Co. · Pollock v. Farmers' Loan & Trust Co.
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 37 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“, as used in the taxing statutes, has no defined meaning and is unconstitutionally vague and indefinite. As discussed above, Section 61 of the Code defines gross income as”
2 later decisions quote this exact passage“[n]owhere in any of the Statutes of the United States is there any section of law making any individual liable to pay a tax or excise on 'taxable income.' " ... The essence of the appellant's argument is that 26 U.S.C. Sec. 1 does not impose a tax on any individual for any stated period of time; rather, it imposes a tax on an undefined: "taxable income”
1 later decision quote this exact passage“as a concrete example of what is meant by the term income. The wages which the appellant received for his services rendered to [his employer] in taxable year 1980, fall squarely within the definition of income contained in Section 61(a)(1) of the Code. The appellant's argument that the term”
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.