Arenjay Corporation v. Commissioner of Internal Revenue’s Empirical Analysis
Citation profile
3 federal appellate ·
Relationships
Relies on Immigration & Naturalization Service v. Cardoza-Fonseca · Hj Inc v. Northwestern Bell Telephone Company · Jett v. Dallas Independent School District · Dresser Industries, Inc. v. Commissioner · Blanco Inv. & Land, Ltd. 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 11 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Congress grafted subchapter S onto the partnership provisions; Sec. 6231 is made applicable to S corporations by Sec. 6244.”
1 later decision quote this exact passage · from the majority“10 or fewer partners each of whom is a natural person (other than a nonresident alien) or an estate.”
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.