Commissioner of Internal Revenue v. Culbertson’s Empirical Analysis
337 U.S. 733 · 1949
Citation profile
1,289 federal appellate · 74 district · 17 state decisions
How this case has been cited
Cited by 2,542 later decisions (10 by the Supreme Court) — most recently August 2022 · most notably James v. United States (1961), United States v. Basye (1973)
1,289 federal appellate · 74 district · 17 state decisions
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.
Appellate journey
reviewedCulbertson v. Commissioner (from Fifth Circuit Court of Appeals)
Relationships
Relies on Helvering v. Clifford · Helvering v. Horst · Eisner v. Macomber · Lucas v. Earl
Cited together with Commissioner v. Tower · Lucas v. Earl · Helvering v. Clifford · Lusthaus v. Commissioner · Helvering v. Horst
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 2,542 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the parties in good faith and acting with a business purpose intended to join together in the present conduct of the enterprise.”
143 later decisions quote this exact passage · from the majority“includes a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of which any business, financial operation, or venture is carried on, and which is not, within the meaning of this title, a trust or estate or a corporation; and the term”
37 later decisions quote this exact passage · from the concurrence“income must be taxed to him who earns it”
37 later decisions 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.