Vincent Stackhouse and Wife, Erma Lee Stackhouse v. United States of America, Robert v. Williams and Wife, Rachel Williams v. United States’s Empirical Analysis
1971
Citation profile
6
cited by 6 later decisions
May 1994
most recently cited
6 federal appellate ·
Relationships
Relies on Isbell Enterprises, Inc. v. Citizens Casualty Co. of New York · Stilwell v. Commissioner · Pelley v. Colpoys · Haden Co. v. Commissioner · Ryan v. Alexander
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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“a partner's interest in the partnership is itself a capital asset, subject to gain or loss like any other capital asset.”
1 later decision quote this exact passage · from the majority“Sec. 61(a)(12) controls ... [and] that the partnership provisions of Subchapter K are inapplicable.”
1 later decision 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.