Rogers v. Commissioner’s Empirical Analysis
1948
Citation profile
How this case has been cited
Cited by 3 later decisions — most recently April 1970
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 Commissioner of Internal Revenue v. Court Holding Co · Moline Properties, Inc. v. Commissioner · Morrissey v. Commissioner · Hort v. Commissioner · Burnet v. Commonwealth Improvement Co.
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 3 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““* * * all sums of money and considerations agreed to be paid for the use, possession, and occupation [here, the sale] of the corporate property belongs to the corporation, the legal owner of such corporate property. It is by way of dividends that the stockholders are entitled to the earnings of the road * * Rensselaer & Saratoga Railroad Co. v. Irwin (Dist. Ct. N. Dist. N. X.), 239 Fed. 739, 746 ; affd. (C. C. A., 2d Cir.), 249 Fed. 726 . * * *”
1 later decision 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.