Franklin v. Commissioner’s Empirical Analysis
1981
Citation profile
Relationships
Relies on Harrison v. Schaffner · Don Williams Company v. Commissioner of Internal Revenue · Stubbs, Overbeck & Associates, Inc. v. United States · G. Douglas Burck and Marjorie W. Burck v. Commissioner of Internal Revenue · Patchen v. Commissioner of Internal Revenue
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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“we proceed on the basis that the taxpayer will ordinarily be bound by the tax consequences of the form he has chosen.”
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.