Meserve Drilling Partners v. Commissioner’s Empirical Analysis
152 F.3d 1181 · 1998
Citation profile
1 federal appellate · 1 district ·
How this case has been cited
Cited by 6 later decisions — most recently August 2015
1 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 Automobile Club of Mich. v. Commissioner · Howard S. Scar and Ethel M. Scar v. Commissioner of Internal Revenue · Clapp v. Commissioner · Redhouse v. Commissioner of Internal Revenue · Kantor 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.
“any item required to be taken into account for the partnership's taxable year under any provision of subtitle A to the extent regulations prescribed by the Secretary provide that, for purposes of this subtitle, such item is more appropriately determined at the partnership level than at the partner level.”
1 later decision quote this exact passage · from the majority“the Court * * * has limited the application of Scar to the narrow circumstances where the notice of deficiency reveals on its face that no determination was made.”
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.