Fox v. Commissioner’s Empirical Analysis
1984
Citation profile
17 federal appellate ·
How this case has been cited
Cited by 91 later decisions — most recently July 2018 · most notably Freytag v. Commissioner (1987), Rose v. Commissioner (1987)
17 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
Relies on Helvering v. National Grocery Co. · Commissioner v. Brown · Malat v. Riddell · Golanty v. Commissioner · Fendler v. Dean Witter Reynolds, Inc
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 91 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[losses] incurred in any transaction entered into for profit, though not connected with a trade or business.”
5 later decisions quote this exact passage“To be allowable as a deduction under section 165(a) , a loss must be evidenced by closed and completed transactions, fixed by identifiable events, and * * * actually sustained during the taxable year.”
2 later decisions quote this exact passage“for those essentially tax-motivated transactions which are unmistakably within the contemplation of congressional intent.”
2 later decisions 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.