Appleby v. Commissioner’s Empirical Analysis
1940
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 39 later decisions — most recently August 1998 · most notably Madison Gas & Electric Co. v. Commissioner (1980), Madison Gas & Electric Co. v. Commissioner (1979)
1 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
Relies on Poe v. Seaborn · Morrissey v. Commissioner · Helvering v. Winmill · Tyler v. United States · Pinellas Ice & Cold Storage Co. 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 39 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The term ‘partnership’ 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 estate or a corporation.””
2 later decisions quote this exact passage“under section 801(a)(3), Revenue Act of 1934 (a predecessor of section 761(a)), we said (pp. 20-21): The ownership of real property by tenancy in common is an estate so old and well known that it is impossible to believe that it was intended to be included in the statutory catalog of partnerships by such a general term as”
1 later decision quote this exact passage“income derived by tenants in common from simple ownership.”
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.