Arnwine v. Commissioner’s Empirical Analysis
1981
Citation profile
7
cited by 7 later decisions
February 2002
most recently cited
2 federal appellate ·
Relationships
Relies on Glidden Company v. Zdanok Et Al. · Padilla-Martinez v. United States · Parham v. Cortese · Golsen v. Commissioner · Golsen 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 7 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“When the Gin accepted delivery of petitioner’s cotton, when it performed the ministerial tasks of moving the proceeds from the sale of such cotton from the purchasers to petitioner, and when it was compensated for these services by the purchasers, it is manifest that, especially for purposes of making payment, the Gin was the agent of the purchasers. Here, as in Schniers , the Gin was not, especially for purposes of receiving payment, the agent of petitioner. Petitioner compensated the Gin only for ginning his cotton. He paid it nothing by way of a commission for finding purchasers for his cotton.”
2 later decisions quote this exact passage“(1) A person who conducts a transaction between two others may be an agent of both of them in the transaction, or the agent of one of them only, although the agent of the other for other transactions, or the. agent of one for part of the transaction and the agent of the other for the remainder. (2) Unless otherwise agreed, one who has received money or other property from another to be paid or transferred to a creditor of the other is the agent of the other and not of the creditor.”
2 later decisions quote this exact passage“b. A person may be an agent for one principal for part of a transaction and an agent for the other for the remainder.”
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.