Evans v. Commissioner’s Empirical Analysis
1970
Citation profile
4 federal appellate · 1 district · 2 state decisions
How this case has been cited
Cited by 24 later decisions — most recently April 2012
4 federal appellate · 1 district · 2 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. § 702
Relies on Burnet v. Leininger · United States ex rel. Chapman v. Federal Power Commission · Adair v. Bank of America Nat Trust & Savings Ass'n · Sperapani v. Commissioner · Guinness v. United States
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 24 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“to harmonize the rules governing interests in the so-called family partnership with those generally applicable to other forms of property or business”
2 later decisions quote this exact passage“For purposes of section 704(e), a capital interest in a partnership means an interest in the assets of the partnership, which is distributable to the owner of the capital interest upon his withdrawal from the partnership or upon liquidation of the partnership. The mere right to participate in the earnings and profits of a partnership is not a capital interest in the partnership.”
1 later decision quote this exact passage“capital is ordinarily a material income-producing factor if the operation of the business requires substantial inventories or a substantial investment in plant, machinery, or other equipment.”
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.