Landau v. Commissioner’s Empirical Analysis
1953
Citation profile
6 federal appellate ·
How this case has been cited
Cited by 19 later decisions — most recently January 2001
6 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 Neuberger v. Commissioner · Switzer v. Commissioner · Jennings v. Commissioner · Randolph Products Co. v. Manning · MacDonald 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 19 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““(a) Definitions. “For the purpose of this section— “(1) Determination. “The term ‘determination under the income tax laws’ means— jfc its $ * * “(B) A decision by the Tax Court of the United States or a judgment, decree, or other order by any court of competent jurisdiction, which has become final; * • ( 4: $ $ $ # $ “(b) Circumstances of adjustment. “When a determination under the income tax laws— “(1) Requires the' inclusion in gross income of an item which was erroneously included in the gross income of the taxpayer for another taxable year or in the gross income of a related taxpayer; or “(5) Determines the basis * * * for gain or loss on a sale or exchange, and in respect of any transaction upon which such basis depends there was an erroneous inclusion in or omission from the gross income of, or an erroneous recognition or nonrecognition of gain or loss to, the .taxpayer * * * . * $ $ (41 and, on the date the determination becomes final, correction of the effect of the error is prevented by the operation * * * of any provision of the internal-revenue laws other than this section and other than section 3761 (relating to compromises), then the effect of the error shall be corrected by an adjustment made under this Section. *’ *. * such adjustment shall be made only if there is adopted in the. determination a position maintained' by the" Commissioner (in case the amount of the adjustment would be refunded or credited in the same manner as an overpayment under subs.ection (”
1 later decision quote this exact passage“The general rule is that an individual partner is deemed to own a share interest in the gross income of the partnership.”
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.