Scott v. Self’s Empirical Analysis
208 F.2d 125 · 1953
Citation profile
13
cited by 13 later decisions
February 1977
most recently cited
10 federal appellate · 1 district ·
Relationships
Relies on Commissioner v. Sunnen · Commissioner of Internal Revenue v. Culbertson · Commissioner v. Tower · Doll v. Commissioner · Tyson 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 13 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“"The status of a particular entity under the state law is not controlling in determining whether it is subject to Federal tax. An unincorporated association, though a partnership under state law, may nevertheless be included within the term `corporation,' within the definition of the revenue law."”
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.