James v. Commissioner’s Empirical Analysis
1956
Citation profile
7 federal appellate ·
How this case has been cited
Cited by 53 later decisions — most recently May 2020 · most notably Professional & Executive Leasing, Inc. v. Commissioner (1988), Simpson v. Commissioner (1975)
7 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 Hand v. Commissioner · Dowell v. Forrestal
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 53 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“despite this absence of direct control over the manner in which professional men [and women] shall conduct their professional activities, it cannot be doubted that many professional men [and women] are employees.”
2 later decisions quote this exact passage“must necessarily be more tenuous and general than the control over nonprofessional employees.”
2 later decisions quote this exact passage“there are many eminent lawyers who are full-time employees of corporations and who carry on their professional work with a minimum of direct supervision or control over their methods on the part of their employer”
1 later decision quote this exact passagee.g. Cave v. Comm'r
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.