Fife v. Commissioner’s Empirical Analysis
1984
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 25 later decisions — most recently May 2022 · most notably Durkin v. Commissioner (1986), Wiggins v. Commissioner (1990)
3 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
Applies 26 U.S.C. § 48
Relies on Commissioner of Internal Revenue v. South Texas Lumber Co · United States v. Correll · Manhattan General Equipment Co. v. Commissioner of Internal Revenue · Bingler v. Johnson · Welch v. Henry
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 25 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the nature of the tax and the circumstances in which it is laid * * * is so harsh and oppressive as to transgress the constitutional limitation.”
1 later decision quote this exact passagee.g. Wiggins v. Comm'r“section 1.48-8(a)(2), Income Tax Regs. , is not unreasonable or inconsistent with section 48(k) and is, therefore, valid.”
1 later decision quote this exact passage“only if such film or tape is new section 38 property.”
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.