Lawrence v. Commissioner’s Empirical Analysis
143 F.2d 456 · 1944
Citation profile
20 federal appellate · 1 district ·
How this case has been cited
Cited by 30 later decisions — most recently September 1978 · most notably Wichita Terminal Elevator Co. v. Commissioner (1947), Michael L. Rockwell, and Regina Rockwell v. Commissioner of Internal Revenue (1975)
20 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 Wilmington Trust Co. v. Helvering · New York Life Insurance v. Gamer · Wiget v. Becker · Leland v. Commissioner · Cooperative Pub. Co. v. Commissioner of Internal Revenue
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 30 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“SEO. 316. DIVIDEND DEFINED. (a) General Rule. Eor purposes of this subtitle, the term “dividend” means any distribution of property made by a corporation to its shareholders— (1) out of its earnings and profits accumulated after February 28, 1913, or (2) out of its earnings and profits of the taxable year (computed as of the close of the taxable year without diminution by reason of any distributions made during the taxable year), without regard to the amount of the earnings and profits at the time the distribution was made. Except as otherwise provided in this subtitle, every distribution is made out of earnings and profits to the extent thereof, and from the most recently accumulated earnings and profits.”
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.