James v. Commissioner’s Empirical Analysis
1951
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 11 later decisions — most recently August 1989
2 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 Commissioner of Internal Revenue v. Culbertson · Commissioner v. Tower · Eber Ward Survivor Owner of the Steamboat Detroit v. Charles Thompson
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 11 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Considering the agreement and the operation of the business and the cancellation of the agreement without attending benefit to Gerdes and Wayman, we cannot find that during the period from August 1, 1945, to July 31, 1947, petitioners were partners. * * *”
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.