Stern v. Commissioner’s Empirical Analysis
1950
Citation profile
6 federal appellate · 1 district ·
How this case has been cited
Cited by 38 later decisions — most recently February 1983 · most notably Palmer v. Commissioner (1974), Guest v. Commissioner (1981)
6 federal appellate · 1 district ·
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 Scherer v. Commissioner · Crabb v. Commissioner · Sunlin v. Commissioner · McInerney v. Commissioner · Western Construction Co. 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.
“He retained entire control in himself but that is of no particular significance since limited partners normally have no part in the control or management of the business.”
4 later decisions 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.