Earle v. Commissioner’s Empirical Analysis
38 F.2d 965 · 1930
Citation profile
6 federal appellate · 1 district · 1 state decisions
How this case has been cited
Cited by 14 later decisions (2 by the Supreme Court) — most recently May 2007
6 federal appellate · 1 district · 1 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.
Relationships
Relies on Blodgett v. Silberman · Tsivoglou v. United States
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 14 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“There shall be included in computing the net income of each partner his distributive share, whether distributed or not, of the net income of the partnership for the taxable year. . If “distributive”
1 later decision quote this exact passage · from the majoritye.g. Heiner v. Mellon
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.