45 N.C. App. 236 - Reddington v. Thomas’s Empirical Analysis
1980
Citation profile
3 federal appellate · 15 state decisions
How this case has been cited
Cited by 22 later decisions — most recently October 2014
3 federal appellate · 15 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
Applies 26 U.S.C. § 761
Relies on Casey v. Grantham · Eggleston v. . Eggleston · Homestake Mining Company and Homestake-New Mexico Partners v. Mid-Continent Exploration Company, Rio De Oro Uranium Mines, Inc. v. Homestake Mining Company, J. H. Whitney & Co., White, Weld & Co., and San Jacinto Petroleum Corp. v. Homestake Mining Company, United Western Minerals Company v. Rio De Oro Uranium Mines, Inc., J. H. Whitney & Co., White, Weld & Co., San Jacinto Petroleum Corp., Clyde Osborn, and Homestake Mining Company, Homestake Mining Company v. Rio De Oro Uranium Mines, Inc., United Western Minerals Company, J. H. Whitney & Co., White, Weld & Co., San Jacinto Petroleum Corp., and Clyde Osborn · 40 N.C. App. 405 - Williams v. Biscuitville, Inc. · McGurk v. Moore
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 22 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““Partnership is a legal concept but the determination of the existence or not of a partnership, as in the case of a trust, involves inferences drawn from an analysis of ‘all the circumstances attendant on its creation and operation,’ [citations omitted].” Not only may a partnership be formed orally, but “it may be created by the agreement or conduct of the parties, either express or implied,” [citation omitted]. ... “A voluntary association of partners may be shown without proving an express agreement to form a partnership; and a finding of its existence may be based upon a rational consideration of the acts and declarations of the parties, warranting the inference that the parties understood that they were partners and acted as such.””
2 later decisions quote this exact passage“(1) Except as provided by G.S. 59-46 persons who are not partners as to each other are not partners as to third persons. (2) Joint tenancy, tenancy in common, tenancy by the entireties, joint property, common property, or part ownership does not of itself establish a partnership, whether such co-owners do or do not share any profits made by the use of the property. (3) The sharing of gross returns does not of itself establish a partnership, whether or not the persons sharing them have a joint or common right or interest in any property from which the returns are derived. (4) The receipt by a person of a share of the profits of a business is prima facie evidence that he is a partner in the business, but no such inference shall be drawn if such profits were received in payment: a. As a debt by installments or otherwise, b. As wages of an employee or rent to a landlord, c. As an annuity to a widow or representative of a deceased partner, d. As interest on a loan, though the amount of payment vary with the profits of the business, e. As the consideration for the sale of a goodwill of a business or other property by installments or otherwise.”
1 later decision quote this exact passage“(a) Every partner must account to the partnership for any benefit, and hold as trustee for it any profits derived by him without the consent of the other partners from any transaction connected with the formation, conduct or liquidation of the partnership or from any use by him of its property.”
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.