Marsman v. Commissioner’s Empirical Analysis
1952
Citation profile
4 federal appellate · 1 district ·
How this case has been cited
Cited by 22 later decisions — most recently March 1988
4 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
Applies 26 U.S.C. § 131 · 26 U.S.C. § 23 · 26 U.S.C. § 331
Relies on United States v. American Trucking Associations · Gregory v. Helvering · Poe v. Seaborn · Haggar Co. v. Helvering · Helvering v. New York Trust Co.
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 22 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“SEC. 331. DEFINITION OF FOREIGN PERSONAL HOLDING COMPANY. (a) General Rule. — For the purposes of this chapter the term “foreign personal holding company” means any foreign corporation if — ■ [[Image here]] (2) Stock ownership requirement. — At any time during the taxable year more than 50 per centum in value of its outstanding stock is owned, directly or indirectly, by or for not more than five individuals who are citizens or residents of the United States, hereinafter called “United States group.””
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.