Nieman v. Commissioner’s Empirical Analysis
1959
Citation profile
4
cited by 4 later decisions
September 1972
most recently cited
Relationships
Applies 26 U.S.C. § 24
Relies on Blum v. Commissioner · Butler Consol. Coal Co. v. Commissioner · Kaiser v. Glenn · Engelhart v. Commissioner · Dahlen 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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“There is nothing in the record to indicate that the partnership carried on any activities following the sale.”
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.