Cirelli v. Commissioner’s Empirical Analysis
1984
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 27 later decisions — most recently December 2017 · most notably Elrod v. Commissioner (1986), Penrod v. Commissioner (1987)
3 federal appellate ·
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 Commissioner of Internal Revenue v. Culbertson · Challenge Mfg. Co. v. Commissioner · American Properties, Inc. v. Commissioner of Internal Revenue · American Properties, Inc. v. Commissioner · Foster v. Comm'r
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 27 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the factors set forth in section 704(e) can be used as guides for determining whether a valid partnership existed.”
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.