Golden v. Commissioner’s Empirical Analysis
113 F.2d 590 · 1940
Citation profile
9 federal appellate · 1 district · 1 state decisions
How this case has been cited
Cited by 17 later decisions — most recently November 1969
9 federal appellate · 1 district · 1 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
Relies on Chase Nat Bank of City of New York v. United States · United States v. Supplee-Biddle Hardware Co. · Cummings v. Commissioner of Internal Revenue · Helvering v. Parker · Parker 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 17 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“distribution made by the corporation to its shareholders”
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.