Choate v. Commissioner’s Empirical Analysis
129 F.2d 684 · 1942
Citation profile
24 federal appellate · 1 district · 1 state decisions
How this case has been cited
Cited by 40 later decisions (1 by the Supreme Court) — most recently October 2017 · most notably Commissioner v. Gordon (1968), Walling v. Richmond Screw Anchor Co. (1946)
24 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 Helvering v. Horst · Eisner v. Macomber · Helvering v. Gowran · Koshland v. Helvering · Palmer 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 40 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“In Miles v. Safe Deposit & Trust Co., 259 U.S. 247 , * * * it was said that rights issued to its common stockholders, to subscribe to a company’s unissued common stock, are analogous to stock dividends. Such ¿took dividends were not constitutionally taxable under Eisner v. Macomber, 252 U.S. 189 * * *. But under § 115 (f) stock dividends are now taxable so far as such a tax is constitutional, and so are rights to the extent that they are dividends. A stock dividend in preferred stock issued to common stockholders is, therefore, now subject to a valid tax.”
2 later decisions quote this exact passage · from the majority““A distribution made by a corporation to its shareholders in its stock or in rights to acquire its stock shall not be treated as a dividend to the extent that it does not constitute income to the shareholder within the meaning of the Sixteenth Amendment to the Constitution.**”
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.