Batman v. Commissioner’s Empirical Analysis

Citation profile

43 federal appellate ·

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 59 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. ““So proceeding, we will have no trouble in seeing that here is no business organization, no true partnership with the end and aim in view of creating and sharing business benefits and burdens. Here is a purely familial arrangement entered into not upon considerations of really shared business burdens and benefits but upon those of strengthening and extending the family fortunes and insuring its continuing solidarity by reducing its tax burdens. It must, therefore, be truly said of it, here is no partnership; here is only a family scheme for tax avoidance by anticipatory assignment of income under the pretense of forming and conduct a partnership.””

   1 later decision quote this exact passage
   e.g. 110 F. Supp. 165 - Scott v. Self

2. “label case in which the question of partnership vel non is debated in artificial terms, with the result that the debater, here the majority, is led by a technical definition to apply a certain name and then to deduce consequences which have no relation to the grounds on which the name or label”

   1 later decision quote this exact passage
   e.g. Minute Maid Corp. v. United Foods, Inc.

3. “From a full consideration of all the circumstances of the record, we cannot believe that the petitioner, his wife and son, in good faith and acting with a business purpose, really and truly intended to join together as partners in the conduct of any enterprise.”

   1 later decision quote this exact passage
   e.g. Wester v. Commissioner