Marriott v. Commissioner’s Empirical Analysis
1980
Citation profile
8 federal appellate ·
Relationships
Relies on New Colonial Ice Co. v. Helvering · Norman and Arlene Rodman, Appellants-Cross-Appellees v. Commissioner of Internal Revenue, Appellee-Cross-Appellant · Moore v. Commissioner · Boynton v. Commissioner · Holladay 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 18 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the taxable year of a partnership shall not close as a result of the death of a partner.”
3 later decisions quote this exact passagee.g. Estate of Joseph R. Applebaum, Deceased, the Fidelity Bank, Co-Executor, Joseph K. Koplin, Co-Executor, John A. Eichman, Co-Executor v. Commissioner of Internal Revenue. Appeal of Estate of Joseph R. Applebaum, in No. 82-3035. Florence K. Applebaum, in No. 83-3036 v. Commissioner of Internal Revenue · Richardson v. Commissioner“A partner's distributive share of income, gain, loss, deduction or credit shall, except as otherwise provided in this chapter, be determined by the partnership agreement”
1 later decision quote this exact passage“overridden by any contrary provisions of the partnership provisions (under subchapter K, including section 706(c)(2)(B) ).”
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.