Sunlin v. Commissioner’s Empirical Analysis
1927
Citation profile
How this case has been cited
Cited by 21 later decisions — most recently October 1950
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 Randall v. Commissioner · Gillespie v. Beecher
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 21 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“After marriage of the partners what had theretofore been a business partnership became a joint venture. The interest of the petitioner and his wife in the 'property and business and their respective rights to the income therefrom remained unchanged * * *. (Italics added.)”
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.