Sverdrup v. Commissioner’s Empirical Analysis
1950
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 17 later decisions — most recently November 1981
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 Neuberger v. Commissioner · A. B. & M. Liquidation Corp. v. Pelham Hale Co. · Bouldin v. Commissioner · Wegener v. Commissioner · Caspersen 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 17 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“It is significant that the words actually adopted in the amendment were hroad. Neither the word “employees” nor the word “compensation” was used. Instead, the amendment as passed reads: “except amounts paid, by the United States or any agency thereof.” (Italics supplied.) Since the sum of $36,279.30 here in question was such an amount, we hold that respondent properly determined that that amount was not excludable from petitioner’s gross income in 1942.”
1 later decision quote this exact passage“This sum was not a part of the income of the partnership of which he was a member, but was paid to him as an individual for services rendered to the joint venture.”
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.