Greenberger v. Commissioner’s Empirical Analysis
177 F.2d 990 · 1949
Citation profile
36
cited by 36 later decisions
May 1960
most recently cited
25 federal appellate ·
Relationships
Applies 26 U.S.C. § 22
Relies on Commissioner of Internal Revenue v. Culbertson · Commissioner v. Tower · Lusthaus 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 36 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“whether, considering all the facts * * * the parties in good faith and acting with a business purpose intended to join together in the present conduct of the enterprise.”
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.