Rupple v. Kuhl’s Empirical Analysis
177 F.2d 823 · 1949
Citation profile
29 federal appellate ·
How this case has been cited
Cited by 41 later decisions — most recently January 1970 · most notably United States v. Atkins (1951), Dyer v. Commissioner of Internal Revenue (1954)
29 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
Applies 26 U.S.C. § 182
Relies on Burnet v. Leininger · Walling US v. General Industries Co · Fox v. Harrison · Tompkins v. Commissioner · Gaytime Frock Co. v. Liberty Mut. Ins.
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 41 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““Of other cases relied on by defendant, Larsen v. Burnet, 60 App.D.C. 158 , 50 F.2d 308 , and Battelson [Battleson] v. Commissioner, 9 Cir., 62 F.2d 125 , involve factual situations most closely analogous to that of the present case. But in neither of them, in both of which the husbands entered into, partnerships, using the separate funds of their wives, was there a prior agreement which constituted the husband and wife joint venturers with respect to the partnership interest. And in none of the cases cited by defendants was the wife, by the express provisions of the Internal Revenue Code, subject to tax liability on the income which the commissioner taxed to her husband (and this regardless of whether or not she actually received such income), as is the wife in this case by virtue of the application of the provisions of Section 182 to the joint venture in which she and her husband were equally interested.””
2 later decisions quote this exact passage · from the majority““As the District Court aptly stated, ‘The statutes accord a joint venture the same tax treatment as a partnership’. That each venturer is entitled to recognition for tax purposes was established by Tompkins v. Commissioner, 4 Cir., 97 F.2d 396 . Decisions of the Tax Court are in accord with the decisions of the lower court to the effect that the income from a partnership interest which is owned by parties to a joint venture is taxable proportionally to the members of the joint venture. * * * ””
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.