Smith v. Commonwealth’s Empirical Analysis
1996
Citation profile
1 state decisions
Relationships
Relies on Leonard v. Thornburgh · Morrison's Estate · Commonwealth v. Buckley · 143 Pa. Commw. 291 - PICPA Foundation for Education & Research v. Commonwealth · PICPA Foundation for Education & Research v. Commonwealth
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 1 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“A partnership as an entity shall not be subject to the tax imposed by this article, but the income or gain of a member of a partnership in respect of said partnership shall be subject to the tax and the tax shall be imposed on his share, whether or not distributed, of the income or gain received by the partnership for its taxable year ending within or with the member’s taxable year.”
1 later decision quote this exact passage“several relevant principles of law pertaining to partnerships. The Partnership Code [15 Pa.C.S. § 8311] defines a partnership as an association of two or more persons to carry on as co-owners a business for profit.[ 18 ] A partnership, unlike a corporation, is not recognized as an entity that is separate and distinct from that of the individuals who compose it.”
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.