Jones v. Noble Drilling Co.’s Empirical Analysis
135 F.2d 721 · 1943
Citation profile
9 federal appellate ·
Relationships
Relies on New Colonial Ice Co. v. Helvering · Helvering v. Independent Life Insurance · Railroad Company v. Georgia · Helvering v. Metropolitan Edison Co. · Chicago, R. I. & P. R. Co. 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 10 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The surviving corporation was a separate and distinct corporation into which the parent had been merged. The right to a deduction is not transferable. It can be claimed only by the taxpayer to which it accrues and in determining the right to deductions, separate corporate entities will not be disregarded.” (Citing cases.)”
1 later decision quote this exact passage · from the majority“do not in terms give to the corporate taxpayer the right to deduct dividends paid by another corporation.”
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.