Foil v. Commissioner’s Empirical Analysis
1989
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 56 later decisions — most recently January 2019 · most notably Cal-Maine Foods, Inc. v. Commissioner (1989), Roberts v. Commissioner (2013)
1 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. § 401 (Self-Employed Individuals Tax Retirement Act of 1962) · 26 U.S.C. § 414 (§ 1015 of the Employee Retirement Income Security Act of 1974) · 26 U.S.C. § 415 (§ 2004 of the Employee Retirement Income Security Act of 1974) · 26 U.S.C. § 457
Relies on Welch v. Helvering · Tennessee Valley Authority v. Hill · Commissioner of Internal Revenue v. Estate J Bosch Second National Bank of New Haven · Aaron v. Securities & Exchange Commission · Barr v. United States
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 56 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(3) Deferred compensation plans for State judges. --”
3 later decisions quote this exact passage“is a reference to the amendments made by section 131 of R.A. 1978; the major such amendment is the one made by section 131(a) of R.A. 1978, adding section 457 to the Internal Revenue Code of 1954 . Thus, the direct effect of the new paragraph (3)(A) is to provide that section 457 of the Internal Revenue Code does not apply to”
2 later decisions quote this exact passage“eligible State deferred compensation plan,”
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.