Frazee v. Commissioner’s Empirical Analysis
1992
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 45 later decisions — most recently November 2020 · most notably Martin Ice Cream Co. v. Comm'r (1998), Whitehouse Hotel Ltd. Partnership v. Commissioner (2010)
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
Relies on Welch v. Helvering · Rubin v. United States · Olson v. United States · Golsen v. Commissioner · Commissioner v. Wemyss
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.
“Where the property is transferred for less than an adequate and full consideration in money or money's worth, then the amount by which the value of the property exceeded the value of the consideration shall be deemed a gift”
1 later decision quote this exact passage“We do not consider that the amount for which the property was assessed for purposes of local taxation is necessarily a reliable criterion to be used in estimating its fair market value.”
1 later decision quote this exact passagee.g. Medlin v. Comm'r“experts may lose their usefulness and credibility when they merely become advocates for one side.”
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.