Culbertson v. Commissioner’s Empirical Analysis
168 F.2d 979 · 1948
Citation profile
18 federal appellate ·
How this case has been cited
Cited by 27 later decisions — most recently June 1966 · most notably Commissioner of Internal Revenue v. Culbertson (1949), Nicholas v. Davis (1953)
18 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.
Appellate journey
Relationships
Relies on Commissioner v. Tower · Lusthaus v. Commissioner · Belcher 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 27 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The court further said: `Neither statute, common sense, nor impelling precedent requires the holding that a partner must contribute capital or render services to the partnership prior to the time that he is taken into it. These tests are equally effective whether the capital and the services are presently contributed and rendered or are later to be contributed or to be rendered.'”
1 later decision quote this exact passage · from the majority“Income generally should be taxed to him who owns it. The Culbertson boys owned one-half the cattle that produced the income here”
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.