Nutter v. Commissioner’s Empirical Analysis
1942
Citation profile
How this case has been cited
Cited by 12 later decisions — most recently February 1975
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 Bull v. United States · Maass v. Higgins · Carter v. Commissioner · Dobrzensky v. Commissioner · Miller 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 12 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * In this matter there appear to have been both an investment of capital in, and tangible property owned by, the partnership and a clear recognition by the partnership in the partnership agreement that each partner had a capital interest; whereas in the Bull case there was neither capital interest nor tangible property owned by the partnership. * * *”
2 later decisions quote this exact passage“at the time of * * * [decedent's] death * * *,”
1 later decision quote this exact passage“for the interest of the deceased partner.”
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.