Ranz v. Commissioner’s Empirical Analysis
1958
Citation profile
10 federal appellate ·
Relationships
Applies 26 U.S.C. § 1301
Relies on Smart v. Commissioner of Internal Revenue · Slough v. Commissioner of Internal Revenue · Lum v. Commissioner · Smart v. Commissioner · Nast 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 16 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“§ 1301. Compensation from an employment "(a) Limitation on tax. — If an individual or partnership — "(1) engages in an employment as defined in subsection (b); and "(2) the employment covers a period of 36 months or more (from the beginning to the completion of such employment); and "(3) the gross compensation from the employment received or accrued in the taxable year of the individual or partnership is not less than 80 percent of the total compensation from such employment, then the tax attributable to any part of the compensation which is included in the gross income of any individual shall not be greater than the aggregate of the taxes attributable to such part had it been included in the gross income or such individual ratably over that part of the period which precedes the date of such receipt or accrual. "(b) Definition of an employment. — For purposes of this section, the term `an employment' means an arrangement or series of arrangements for the performance of personal services by an individual or partnership to effect a particular result, regardless of the number of sources from which compensation therefor is obtained.”
1 later decision quote this exact passage · from the majoritye.g. Ranz v. Commissioner“(b) Definition of an employment. — For purposes of this section, the term `an employment' means an arrangement or series of arrangements for the performance of personal services by an individual or partnership to effect a particular result, regardless of the number of sources from which compensation therefor is obtained.”
1 later decision quote this exact passage · from the majoritye.g. Ranz v. Commissioner“(2) the employment covers a period of 36 months or more (from the beginning to the completion of such employment); and”
1 later decision quote this exact passage · from the majoritye.g. Ranz v. Commissioner
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.