Saba Partnership v. Commissioner’s Empirical Analysis
273 F.3d 1135 · 2001
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 11 later decisions — most recently March 2021
4 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
Applies 26 U.S.C. § 453
Relies on Moline Properties, Inc. v. Commissioner · ACM Partnership v. Commissioner · McVey v. Stacy · Equal Employment Opportunity Commission v. Aramark Corp. · ASA Investering Partnership 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 11 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“there cannot have been any agreements, negotiations, or understandings of any kind among the Partners”
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.