Nicholson v. Commissioner’s Empirical Analysis
1952
Citation profile
11
cited by 11 later decisions
May 1965
most recently cited
2 federal appellate ·
Relationships
Relies on Flanagan v. Helvering · Boyle v. Commissioner · McGuire v. Commissioner · Hyman v. Helvering · Aldrew Oil & Gas Co. v. Alexander
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 11 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“if the fund for distribution was a part of the capital contributed by the shareholders to be used in the actual business of the corporation, its distribution in whole or in part would, of course, be liquidation * * *”
1 later decision quote this exact passage
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.