Spector v. Commissioner’s Empirical Analysis
1979
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 39 later decisions — most recently November 2020 · most notably Buffalo Tool & Die Mfg. Co. v. Commissioner (1980), Spector v. Commissioner (1981)
3 federal appellate ·
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. § 707
Relies on Commissioner of Internal Revenue v. Culbertson · United States v. Gilmore · Commissioner of Internal Revenue v. Carl L. Danielson and Pauline S. Danielson, Commissioner Ofinternal Revenue v. Helen P. Sherman, Commissioner Ofinternal Revenue v. Estate of Jacob F. Schaffner, Deceased, Elizabeth Schaffner and Erwin Marsch, Executors, and Elizabeth Schaffner, Commissionerof Internal Revenue v. Hugh E. McLennan and Katherine McLennan · Bessenyey v. Commissioner · Bessenyey 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.
“To provide a basis for such deductions the “covenant must have some independent basis in fact or some arguable relationship with business reality such that reasonable men, genuinely concerned with their economic future, might bargain for such an agreement.””
1 later decision quote this exact passage“strong proof that the agreements which he signed did not reflect reality insofar as his status as a partner in the Bielstein partnership is concerned.”
1 later decision quote this exact passage“allocated pro rata among the properties and cash received, in accordance with their relative values.”
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.