Stanback v. Robertson’s Empirical Analysis
183 F.2d 889 · 1950
Citation profile
16 federal appellate ·
Relationships
Applies 26 U.S.C. § 22
Relies on Commissioner v. Sunnen · Cromwell v. County of Sac · Helvering v. Clifford · Commissioner of Internal Revenue v. Culbertson · Commissioner v. Tower
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 26 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““ * * * whether, considering all the facts — the agreement, the conduct of the parties in execution of its provisions, their statements, the testimony of disinterested persons, the relationship of the parties, their respective abilities and capital contributions, the actual control of income and the purposes for which it is used, and any other facts throwing light on their true intent — the parties in good faith and acting with a business purpose intended to join together in the present conduct of the enterprise.””
3 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.