Olson v. United States’s Empirical Analysis
172 F.3d 1311 · 1999
Citation profile
14 federal appellate · 1 district ·
How this case has been cited
Cited by 45 later decisions — most recently April 2020 · most notably Chimblo v. Commissioner (1999), Demes v. United States (2002)
14 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
Applies 26 U.S.C. § 6213 · 26 U.S.C. § 6221 · 26 U.S.C. § 6222 · 26 U.S.C. § 6231 · 26 U.S.C. § 6621 · 26 U.S.C. § 6659 · 26 U.S.C. § 701
Relies on David Muskrat v. · N.C.F. Energy Partners v. Commissioner · Woody v. Commissioner · 37 Fed. Cl. 727 - Olson v. United States
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 45 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“any item to the extent such item is affected by a partnership item.”
5 later decisions quote this exact passage · from the majority“(3) Partnership item. — The term "partnership item” means, with respect to a partnership, 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.”
4 later decisions quote this exact passage · from the majority“[g]eneral rule” that "a partnership shall be considered as terminated ... if ... within a 12-month period there is a sale or exchange of 50 percent or more of the total interest in partnership capital and profits.” 3 . Pursuant to I.R.C. §§ 754 and 743(b)(1), if a partnership files an election in accordance with regulations prescribed by the Secretary of the Treasury, the basis of partnership property is adjusted by an amount that is determined by a specified formula. 4 . A partnership itself is not liable for the payment of income taxes. See I.R.C. § 701. However, each year a partnership must file an information return (IRS Form 1065) reporting items of gross income and allowable deductions. See id. § 6031(a). The tax treatment of a partnership item, which is "any item required to be taken into account for the partnership's taxable year,” id. § 6231(a)(3), is determined at the partnership level. See id. § 6221. Partnership items then are allocated among the partners, who bear the tax consequences of them. See id. § 702. The allocation to each partner is reported on a Schedule K-l to the partnership's Form 1065 return. Each partner must report his or her distributive share of the allocated partnership items. See id. Pursuant to I.R.C. § 6222(a), partners, on their individual returns, are required "to treat partnership items consistently with the item's treatment on the partnership information return.”
2 later decisions 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.