Buchanan v. Commissioner’s Empirical Analysis
1930
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 18 later decisions — most recently December 1980
1 federal appellate ·
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Relies on Robertson 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 18 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“There must be credible evidence of acts, conduct, facts and circumstances demonstrating the alleged partner’s actual participation in the 'business and assumption of its responsibilities to those with whom the business is transacted.”
2 later decisions quote this exact passage“The existence of a partnership is often so problematical and difficult to determine that the statement by the ordinary individual as to its existence amounts to a mere legal conclusion and is entitled to little weight.”
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.