Smith v. United States’s Empirical Analysis
121 F.2d 692 · 1941
Citation profile
47 federal appellate · 1 district ·
How this case has been cited
Cited by 69 later decisions (1 by the Supreme Court) — most recently July 1975 · most notably United States v. Davis (1970), Ferro v. Commissioner (1957)
47 federal appellate · 1 district ·
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 Flanagan v. Helvering · Hyman v. Helvering · Brown v. Commissioner of Internal Revenue · Patty v. Helvering · Commissioner v. Cordingley
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 69 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * were redeemed by the company at such time and in such manner as to make the distribution of the $206,936.34 essentially equivalent to the distribution of a taxable dividend.”
3 later decisions quote this exact passage · from the majority““The question whether a distribution in connection with a cancellation or redemption of stock is essentially equivalent to the distribution of a taxable dividend depends upon the circumstances of each case.” Section 39.-H5(g)-1.(2)”
1 later decision quote this exact passage · from the majority“* * * the net effect of the distribution rather than the motives and plans of the taxpayer or his corporation, is the fundamental question in administering § 115(g).”
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.