Pritchett v. Commissioner’s Empirical Analysis
1985
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 24 later decisions — most recently February 2008
2 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 Lyeth v. Hoey · Helvering v. Stuart · Smith v. Commissioner · Brand v. Commissioner · Kingbay 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 24 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“both general and limited partners are personally liable for a pro rata portion of the partnership's recourse obligation to Fairfield.”
1 later decision quote this exact passage · from the dissent“majority may have inadvertently reached the right result, although for the wrong reasons”
1 later decision quote this exact passage · from the dissent“[t]his should be explored further by the finder of facts.”
1 later decision quote this exact passage · from the dissent
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.