Pelton v. Commissioner’s Empirical Analysis
82 F.2d 473 · 1936
Citation profile
9 federal appellate · 2 district · 1 state decisions
How this case has been cited
Cited by 17 later decisions — most recently December 1990
9 federal appellate · 2 district · 1 state decisions
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
Relies on Morrissey v. Commissioner · Helvering v. Coleman-Gilbert Associates · Swanson v. Commissioner · Helvering v. Combs · People v. United Medical Service, Inc.
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 17 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““VALIDITY OF REGULATIONS “As just noted, the regulations require that Drexler and Wald, even though formally incorporated, be taxed as a partnership unless its corporate characteristics are such that it more nearly resembles a corporation than a partnership. “The classification of an incorporated organization as a partnership is inconsistent with the statutory definitions of partnerships and corporations found in Sec. 7701(a) of the 1954 Internal Revenue Code, which reads as follows: “‘PARTNERSHIP AND PARTNER. — The term “partnership” includes a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of which any business, financial operation, or venture is carried on, and which is not, within the meaning of this title, a trust or estate or a corporation; and the term “partner” includes a member in such a syndicate, group, pool, joint venture, or organization. (Emphasis supplied) “‘(3) CORPORATION — The term “corporation” includes associations, joint-stock companies, and insurance companies.’ “There has been no substantial change in these statutory definitions since the Revenue Act of 1932 and they are identical to the definitions in the 1939 Code. “An examination of the foregoing statutory definition of a ‘partnership’ reveals that the definition refers only to ‘unincorporated’ organizations. By this definition ‘incorporated’ organizations are necesarily excluded. The defendant has cited no eases and we have found none which has const”
1 later decision quote this exact passage · from the majority“they were not to be liable in a personal capacity for the duties performed by them”
1 later decision quote this exact passage · from the majority“substantial points of resemblance to a corporation”
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.