Tompkins v. Commissioner’s Empirical Analysis
97 F.2d 396 · 1938
Citation profile
19 federal appellate · 2 district · 2 state decisions
How this case has been cited
Cited by 43 later decisions — most recently June 2015 · most notably McRoberts v. Phelps (1958), Wm. J. Lemp Brewing Co. v. Commissioner (1952)
19 federal appellate · 2 district · 2 state decisions
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
Applies 26 U.S.C. § 23
Relies on United States v. S S White Dental Mfg Co of Pennsylvania · Miles v. Safe Deposit & Trust Co. · New York Life Insurance v. Edwards · Clark v. Sidway · Denman v. Brumback
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 43 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““ ‘A j oint adventure has been aptly-defined as a “special combination of two or more persons, where in some specific venture a profit is jointly sought without an actual partnership or corporate designation”. * * * It is purely the creature of our American courts.’ 33 C.J. 841. A joint adventure has also been termed ‘commercial enterprise by several persons joint ly.’ Joring v. Harriss, 2 Cir., 292 F. 974 . “A joint adventure partakes of the nature of a partnership for a certain specific purpose, but does not have all the qualities of a partnership. ‘A “joint adventure” may exist where persons embark in an undertaking without entering on the prosecution of the business as partners strictly, but engage in a common enterprise for their mutual benefits; they each have the right to demand and expect from their associates good faith in all that relates to their common interests’.” Jackson v. Hooper, 76 N.J.Eq. 185 , 74 A. 130 . See also, Reid v. Schaffer, 6 Cir., 249 F. 553 .”
5 later decisions quote this exact passage · from the majority“fulfilled all the requisites of a joint venture although informal and [] never reduced to writing.”
1 later decision quote this exact passage · from the majoritye.g. Crissman
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.