Parker v. Commissioner’s Empirical Analysis
1946
Citation profile
15
cited by 15 later decisions
December 1954
most recently cited
Relationships
Applies 26 U.S.C. § 181
Relies on Lucas v. Earl · Commissioner v. Tower · Lusthaus v. Commissioner · Burnet v. Leininger · Zukaitis 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 15 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“includes a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of which any business, financial operation, or venture is carried on, and which is not, within the meaning of this title, a trust or estate or a corporation; and the term”
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.