Leavell v. Commissioner’s Empirical Analysis
1995
Citation profile
1 state decisions
How this case has been cited
Cited by 38 later decisions — most recently January 2020 · most notably Transp. Labor Contract/Leasing, Inc. v. Comm'r (2004), TFT Galveston Portfolio, Ltd. Ex Rel. TFT 2, Ltd. v. Commissioner (2015)
1 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
Relies on Commissioner of Internal Revenue v. Culbertson · Lucas v. Earl · United States v. Silk · Golsen v. Commissioner · Golsen 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 38 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The primary consideration for determining whether an individual is an employee of one organization or another is which of the two has the right to control the activities of the individual person whose status is in issue.”
1 later decision quote this exact passagee.g. Owen v. Comm'r“examine all the facts and circumstances in order to determine the reality of who has control over the manner and means by which the individual service provider delivers services.”
1 later decision quote this exact passagee.g. Owen v. Comm'r
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.