Johnson v. United States’s Empirical Analysis
698 F.2d 372 · 1982
Citation profile
39
cited by 39 later decisions
January 1993
most recently cited
14 federal appellate ·
Relationships
Relies on Commissioner of Internal Revenue v. Culbertson · Lucas v. Earl · United States v. Basye · Oklahoma v. Texas · Vnuk 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 39 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“corporation has the right to control the activities of the individual and the amount of compensation the individual receives for those activities; and (2) whether this control has been recognized and accepted by the contracting party. 6 The Claims Court concluded that the government's argument was controlling, and framed the issue as:”
2 later decisions quote this exact passage · from the majority“[t]he guiding principle in assignment of income cases is that income is taxed to the person or entity, which in fact controls the earning of income.”
2 later decisions quote this exact passage · from the majority“choice of the proper taxpayer revolves around the question of which person or entity * * * controls the earning of the income.”
1 later decision quote this exact passage · from the majority
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.