Powell v. Commissioner’s Empirical Analysis
1967
Citation profile
4
cited by 4 later decisions
September 1981
most recently cited
1 federal appellate ·
Relationships
Relies on Poe v. Seaborn · Morrissey v. Commissioner · Tyler v. United States · Pinellas Ice & Cold Storage Co. v. Commissioner · State v. Whittenburg
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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Tenants in common, however, may be partners if they actively carry on a trade, business, financial operation, or venture and divide the profits thereof.”
1 later decision quote this exact passage“if two or more persons jointly construct a ditch merely to drain surface water from their properties, they are not partners.”
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.