Ogden v. Commissioner’s Empirical Analysis
1985
Citation profile
11
cited by 11 later decisions
August 1994
most recently cited
2 federal appellate ·
Relationships
Applies 26 U.S.C. § 704
Relies on Johnsen v. Commissioner · Boynton v. Commissioner · Orrisch v. Commissioner · Harris v. Commissioner · Allison 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.
“cash or other property contributed or furnished to the Partnership by a Partner as set out in Article 2808 of the Revised Civil Code of Louisiana and other applicable law, as amended.” The parties have stipulated that an ownership interest in partnership stock was equivalent to a”
3 later decisions quote this exact passage · from the majority“and consider other factors (those contained in the current regulations) only as a test of the”
3 later decisions quote this exact passage · from the majority“based upon the capital interests of the partners”
3 later decisions 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.