T. M. Stanback, T. M. Stanback and Ada M. Stanback, Fred J. Stanback, Fred J. Stanback and Elizabeth C. Stanback v. Commissioner of Internal Revenue’s Empirical Analysis
1959
Citation profile
11 federal appellate ·
How this case has been cited
Cited by 21 later decisions — most recently November 2006
11 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 Commissioner v. Sunnen · Helvering v. Clifford · Commissioner of Internal Revenue v. Culbertson · Blair v. Commissioner · United States v. Atkins
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 21 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““ * * * Where capital is a material income producing factor, earnings of the family partnership are to be attributed by the Commissioner, after reasonable allowance for personal services of active partners, to the owners of the capital in the proportions of their capital interests. Inquiry is directed to the fact of ownership. When that is established,15 recognition of the owner as a partner follows, but recognition of the partnership agreement as controlling does not follow. * * * ””
1 later decision quote this exact passage · from the majority“The doctrine of collateral estoppel has no place when the ground rules have been so extensively changed that a new question is presented.”
1 later decision quote this exact passage · from the majority““A different result would follow, if the capital, or the additional capital, was clearly unnecessary to the business of the partnership.””
1 later decision quote this exact passage · from the majority
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.