Krause v. Commissioner’s Empirical Analysis
1972
Citation profile
6 federal appellate ·
How this case has been cited
Cited by 20 later decisions — most recently June 2020
6 federal appellate ·
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 Corliss v. Bowers · National Licorice Co. v. National Labor Relations Board · Commissioner v. Brown · Commissioner v. Lester · Spiegel's Estate v. Commissioner of Internal Revenue
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 20 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“dominion and control of the partnership interest in the transferee.”
1 later decision quote this exact passage“the limited partner's right to transfer or liquidate his interest”
1 later decision quote this exact passage“required to be left in the business for a long term of years”
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.