Phipps v. Commissioner’s Empirical Analysis
91 F.2d 627 · 1937
Citation profile
5 federal appellate · 1 district · 2 state decisions
How this case has been cited
Cited by 13 later decisions — most recently April 1984
5 federal appellate · 1 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 12 U.S.C. § 1433 · 12 U.S.C. § 264
Relies on Gould v. Gould · Knowlton v. Moore · Brown v. Maryland · D. Ginsberg & Sons, Inc. v. Popkin · United States v. Merriam
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 13 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[O]bligations, including interest thereon, issued by public housing agencies in connection with low-income housing projects shall be exempt from all taxation now or hereafter imposed by the United States whether paid by such agencies or by the Secretary.”
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.