Turner v. Flemming’s Empirical Analysis
1960
Citation profile
2 federal appellate · 1 district ·
Relationships
Applies 26 U.S.C. § 704 · 26 U.S.C. § 7851 · 42 U.S.C. § 411 (§ 211 of the Social Security Act of 1935)
Relies on 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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The term ‘partnership’ and the term ‘partner’ shall have the same meaning as when used in supplement F [subchapter K] of chapter 1 of Title 26.””
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.