Campbell v. United States’s Empirical Analysis
813 F.2d 694 · 1987
Citation profile
4 federal appellate ·
Relationships
Applies 26 U.S.C. § 1221 · 26 U.S.C. § 162 · 26 U.S.C. § 172 · 26 U.S.C. § 701 · 26 U.S.C. § 702
Relies on United States v. Basye · Tallal v. Commissioner · Hazard v. Commissioner · Zell v. Commissioner · Barham v. United States
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 11 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“We have held that under section 702(b) , partnership business deductions may be attributed to the individual partner-taxpayer only if such deductions were incurred in the partnership's trade or business”
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.