Rheinstrom v. Conner’s Empirical Analysis
125 F.2d 790 · 1942
Citation profile
27 federal appellate · 1 district ·
How this case has been cited
Cited by 42 later decisions — most recently February 1970 · most notably Earle v. Woodlaw (1957), Jones v. Griffin (1954)
27 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 Helvering v. Taylor · Eisner v. Macomber · Jefferson & Clearfield Coal & Iron Co. v. United States · Edwards v. Douglas · Flanagan v. Helvering
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 42 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * * * “(g) Redemption of stock. “(1) In general. If a corporation cancels or redeems its stock (whether or not such stock was issued as a stock dividend) at such time and in such manner as to make the distribution and cancellation or redemption in whole or in part essentially equivalent to the distribution of a taxable dividend, the amount so distributed in redemption or cancellation of the stock, to the extent that it represents a distribution of earnings or profits accumulated after February 28, 1913, shall be treated as a taxable dividend.” 20 U.S.C.A. § 115 (g) (1).”
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.