Klein v. Commissioner’s Empirical Analysis
1956
Citation profile
How this case has been cited
Cited by 35 later decisions — most recently July 2020 · most notably Beck Chemical Equipment Corp. v. Commissioner (1957), Wilson v. United States (1967)
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 Cohan v. Commissioner · Tilton v. Commissioner · Hellman v. United States · Wilson v. Commissioner · Schwerin 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 35 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The distributive share of each partner mentioned in said statute [sec. 182 (c)] is to be determined in accordance with the provisions of the partnership agreement. Schwerin v. Commissioner, (C. A., D. C.) 139 F. 2d 843 , affirming a Memorandum Opinion of this Court; Hellman v. United States, (Ct. Cl.) 44 F. 2d 83 . Also, as provided by the statute, these distributive shares are taxable to the partners, whether or not actual distribution is made to them; and the fact that distribution may have been delayed because of a dispute between the partners is immaterial for income tax purposes. Kurt H. deCousser, 16 T. C. 65 ; Bell v. Commissioner, (C. A. 5) 219 F. 2d 442 , affirming a Memorandum Opinion of this Court.”
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.