Laney v. Commissioner’s Empirical Analysis
1982
Citation profile
28 federal appellate · 3 state decisions
How this case has been cited
Cited by 54 later decisions — most recently November 2016 · most notably Killingsworth v. Commissioner (1989), Dresser Industries, Inc. v. Commissioner (1990)
28 federal appellate · 3 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. § 6651 · 26 U.S.C. § 7482
Relies on Welch v. Helvering · Commissioner of Internal Revenue v. Duberstein D Stanton · Logan Lumber Co. v. Commissioner · Demkowicz v. Commissioner · United States v. Richard L. Kroll, of the Estate of Gertrude O'reilly, Deceased
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 54 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(e) Partner’s share of partnership liabilities. A partner’s share of partnership liabilities- shall be determined in accordance with his ratio for sharing losses under the partnership agreement. In the case of a limited partnership, a limited partner’s share of partnership liabilities shall not exceed the difference between his actual contribution credited to him by the partnership and the total contribution which he is obligated to make under the limited partnership agreement. However, where none of the partners have any personal liability with respect to a partnership liability (as in the case of a mortgage on real estate acquired by the partnership without the assumption by the partnership or any of the partners of any liability on the mortgage), then all partners including limited partners, shall be considered as sharing such liability under section 752(c) in the same proportion as they share the profits.”
2 later decisions quote this exact passage · from the dissent“(a) Addition to the tax. — In case of failure— (1)to file any return required ..., on the date prescribed therefor (determined with regard to any extension of time for filing), unless it is shown that such failure is due to reasonable cause and not due to willful neglect, there shall be added to the amount required to be shown as tax on such return 5 percent of the amount of such tax if the failure is for not more than 1 month, with an additional 5 percent for each additional month or fraction thereof during which such failure continues, not exceeding 25 percent in the aggregate;”
1 later decision quote this exact passage · from the dissente.g. In Re Berg“effectively guts the Welch [Welch v. Helvering, 290 U.S. 111 , 54 S.Ct. 8, 78 L.Ed. 212 (1933) ] burden ... [s]ince the taxpayer will always--absent some suicidal tendencies or masochistic desire to pay taxes he argues are not due--give such testimony ...”
1 later decision quote this exact passage · from the dissent
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.