Ferrell v. Commissioner’s Empirical Analysis
1988
Citation profile
7 federal appellate ·
How this case has been cited
Cited by 45 later decisions — most recently January 2005 · most notably Hulter v. Commissioner (1988), McCrary v. Commissioner (1989)
7 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 Frank Lyon Co. v. United States · Neely v. Commissioner · Dreicer v. Commissioner · Fruit Growers Exp. Co. v. Brotherhood Ry. Carmen of U. S. And Canada, Ry. Employees' Dept., Afl-Cio · Brannen 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 45 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(an underpayment which exceeds $ 1,000) in any taxable year attributable to one or more”
2 later decisions quote this exact passage · from the majority“no capital or other funds with which to finance the acquisition of leases”
2 later decisions quote this exact passage“neither one of whom had any oil and gas business experience,”
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.