Weizer v. Commissioner’s Empirical Analysis
165 F.2d 772 · 1948
Citation profile
29 federal appellate · 2 state decisions
How this case has been cited
Cited by 46 later decisions — most recently December 1991 · most notably Miller v. Commissioner (1950), Roth Office Equipment Co. v. Gallagher (1949)
29 federal appellate · 2 state decisions
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
Applies 26 U.S.C. § 181
Relies on Commissioner v. Tower · Lusthaus v. Commissioner · Paul v. Cullum · Lawton v. Commissioner · Stewart v. Stovall
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 46 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“It is well settled in partnership law that the agreement essential to a valid contract may be either expressed in words or implied from conduct. * * * and we give very little effect to the fact strongly relied upon by the Tax Court that there was no express agreement between these parties either written or oral prior to 1942. The Commissioner has successfully contended in many family partnership cases that the formal execution of articles of partnership does not create a partnership for income tax purposes. It is equally true that the failure to execute such articles is not controlling. The nature of the business, its origin, its growth, the work of the parties in their respective fields and their mutual understanding that it was `our business' easily explain the absence of any formal articles of partnership.”
1 later decision quote this exact passage · from the majority“We are of the opinion that in the present case Florence Weizer complied with all of these requirements, although compliance with only one of them is required, and that the Tax Court was in error in not recognizing the validity of the family partnership under the rule so announced.”
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.