Jennings v. Commissioner’s Empirical Analysis
110 F.2d 945 · 1940
Citation profile
16 federal appellate ·
How this case has been cited
Cited by 34 later decisions (2 by the Supreme Court) — most recently May 2019 · most notably Neuberger v. Commissioner (1940), Cohen v. Commissioner (1949)
16 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 Botany Worsted Mills v. United States · United States v. Kaufman · Mintz v. Tri-County Natural Gas Co. · Johnston v. Commissioner of Internal Revenue · United States v. Coulby
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 34 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“A partnership is recognized as an entity separate from the partners in bankruptcy proceedings, but not in income taxation.”
1 later decision quote this exact passage · from the majority“`only to the extent of the gains from such transactions'”
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.