Maxwell v. Commissioner’s Empirical Analysis
1986
Citation profile
11 federal appellate ·
How this case has been cited
Cited by 205 later decisions — most recently August 2020 · most notably N.C.F. Energy Partners v. Commissioner (1987), Rhone-Poulenc Surfactants & Specialties, L.P. v. Commissioner (2000)
11 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 Southern 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 205 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(3) Partnership item. — The term “partnership item” means, with respect to a partnership, any item required to be taken into account for the partnership’s taxable year under any provision of subtitle A to the extent regulations prescribed by the Secretary provide that, for purposes of this subtitle, such item is more appropriately determined at the partnership level than at the partner level.”
13 later decisions quote this exact passage“the tax treatment of any partnership item [would] be determined at the partnership level.”
11 later decisions quote this exact passage“cannot be considered in the partner's personal case involving other matters that may affect his income tax liability. The”
7 later decisions 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.