Sovik v. Shaughnessy’s Empirical Analysis
191 F.2d 895 · 1951
Citation profile
11 federal appellate ·
Relationships
Relies on Commissioner of Internal Revenue v. Elder W. Marshall, Commissioner of Internal Revenue v. Elder W. Marshall and Bessie I. Marshall · Commissioner v. Nielson · Nick v. Dunlap
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 14 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The 1942 Amendment did not dispense with the requirement that the partnership, through which the taxpayer received his income, must have performed the services for which the income is paid.”
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.