Friedlander v. United States’s Empirical Analysis
718 F.2d 294 · 1983
Citation profile
8 federal appellate ·
Relationships
Applies 26 U.S.C. § 1348 · 26 U.S.C. § 911
Relies on Truong Dinh Hung v. United States · Connecticut v. Glidden · Gaines v. Haughton · Inland Cities Express, Inc. v. Diamond National Corp. · Moore 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 16 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The purpose of the test under section 1348 is to determine whether the income is attributable to the personal services of the taxpayer or whether such income was earned by capital * * *.”
2 later decisions quote this exact passage · from the majority“is ordinarily a material income-producing factor if the operation of the business requires substantial inventories or substantial investments in plant, machinery, or other equipment”
1 later decision quote this exact passage · from the majority“If the business was essentially selling goods, capital has been deemed to be a material income-producing factor.”
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.