Middlebrook v. Commissioner’s Empirical Analysis
1949
Citation profile
6
cited by 6 later decisions
May 1954
most recently cited
1 federal appellate ·
Relationships
Relies on Commissioner of Internal Revenue v. Culbertson · Commissioner v. Tower · Lusthaus v. Commissioner · Krueger v. United States · Reis 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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Partnership is a relationship arising out of contract. The partners may enter into an agreement between themselves with respect to their rights and interests which they deem proper.”
1 later decision quote this exact passagee.g. Toor v. Westover
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.