Maloney v. Spencer’s Empirical Analysis
172 F.2d 638 · 1949
Citation profile
66 federal appellate · 2 district ·
How this case has been cited
Cited by 102 later decisions (1 by the Supreme Court) — most recently October 1981 · most notably Whipple v. Commissioner (1963), Trent v. Commissioner (1961)
66 federal appellate · 2 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
Applies 26 U.S.C. § 122
Relies on Deputy v. du Pont · Burnet v. Clark · Dalton v. Bowers · Fackler v. Commissioner · Commissioner v. Boeing
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 102 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * The fact that Van Clief made the advances to keep the corporation afloat rather than to liquidate it, has no tendency to show that a voluntary addition to capital rather than a loan was intended.’ ””
2 later decisions quote this exact passage“extensive, varied, continuous and regular”
2 later decisions quote this exact passage“acquiring, owning, expanding, equipping and leasing food processing plants,”
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.