Morris Plan Bank v. Smith’s Empirical Analysis
125 F.2d 440 · 1942
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 7 later decisions — most recently January 2015
3 federal appellate ·
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 12 U.S.C. § 248 (§ 11 of the Federal Reserve Act of 1913)
Relies on Morgan v. Commissioner · United States v. Pelzer · Staunton Industrial Loan Corp. 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 7 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“means a bank or trust company incorporated and doing business under the laws of the United States (including laws relating to the District of Columbia), of any State, or of any Territory, a substantial part of the business of which consists of receiving deposits and making loans and discounts, or of exercising fiduciary powers similar to those permitted to national banks under section 11(k) of the Federal Reserve Act, as amended [12 U.S.C.A. § 248(k)], and which is subject by law to supervision and examination by State or Federal authority having supervision over banking institutions.' 103”
1 later decision quote this exact passage · from the majority“The [taxpayer] took these payments under agreements which made them part of its general funds and created only the relationship of debtor and creditor between it and the payer. It issued the certificates of indebtedness in form similar to that of deposit books used by savings banks. Payments and withdrawals were entered in them and these accounts were active.”
1 later decision quote this exact passage · from the majority“Sec. 104(a) of the Revenue Act of 1936 which establishes the rate of tax which the plaintiff contends should have been applied in the assessments for the years involved defines a `bank' to which those rates shall be applied as follows: `Definition. As used in this section the term”
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.