Fischer v. Commissioner’s Empirical Analysis

Citation profile

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.

1. “Ií a father can not make his adult sons partners with him in the business where they have grown up in the business and have attained competence and maturity of experience, then the law of partnership is different from what we understand it to be. Of course, it is true, as respondent argues, that petitioner could have continued to operate the business of Fischer Machine Co. as a sole proprietorship, and if he had done that, the entire net income of the business would have been taxable to him. On the other hand, he had the right, by agreement, to take in his two sons as partners and operate the business as a partnership. This latter thing he did, and we can see no reason which would justify us in disregarding it.”

   1 later decision quote this exact passage · from the majority
   e.g. Blumberg v. Commissioner

2. “in computing the net income of each partner, he shall include, whether or not distribution is made to him * * * (c) his distributive share of the ordinary net income or the ordinary net loss of the partnership * * *”

   1 later decision quote this exact passage · from the majority
   e.g. Globman v. Commissioner