Ferman v. United States’s Empirical Analysis
993 F.2d 485 · 1993
Citation profile
1 federal appellate ·
Relationships
Applies 26 U.S.C. § 2057
Relies on Usery v. Turner Elkhorn Mining Co. · Pension Benefit Guaranty Corporation v. RA Gray & Co. · Lister v. United States · Cochran v. United States · Welch v. Henry
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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“nearly a month before Ferman [the executor] entered into the series of transactions at issue”
1 later decision quote this exact passage · from the majority“nearly one month before the IRS issued Notice 87-13”
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.