Jacobson v. Commissioner’s Empirical Analysis
1991
Citation profile
2 federal appellate ·
Relationships
Applies 26 U.S.C. § 743 · 26 U.S.C. § 754
Relies on Gregory v. Helvering · Colonnade Condominium, Inc. v. Commissioner · Otey v. Commissioner · Otey v. Commissioner · Jupiter Corp. 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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the partner who put up a greater share of the capital than his share of the partnership profits is to receive preferential distributions to equalize capital accounts.”
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.