Mills v. Commissioner’s Empirical Analysis
126 F.2d 857 · 1942
Citation profile
6 federal appellate ·
Relationships
Relies on Helvering v. Northwest Steel Rolling Mills, Inc. · Crane-Johnson Co. v. Helvering · Morrow v. Southern Express Co. · Loewenherz v. Weil · 33 Ga. App. 196 - Henderson Lumber Co. v. Chatham Bank & Trust 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 7 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““In the case of a corporation the following credits shall be allowed to the extent provided in the various sections imposing tax— * * * * * “(c) Contracts Restricting Payment of Dividends. “(1) Prohibition on payment of dividends. An amount equal to the excess of the adjusted net income over the aggregate of the amounts which can be distributed within the taxable year as dividends without violating a provision of a written contract executed by the corporation prior to May 1, 1986, which provision expressly deals with the payment of dividends. * * * ””
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.