Kavanagh v. United States’s Empirical Analysis
1960
Citation profile
6
cited by 6 later decisions
April 1965
most recently cited
2 federal appellate ·
Relationships
Relies on Commissioner v. Phipps · Commissioner v. Sansome · Sansome v. Burnet · Commissioner v. Munter · United States v. Snider
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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The issue in this case is, in determining whether or not a corporation has an accumulation of earnings or profits which would change what would otherwise be a return of capital into a taxable dividend, can there be taken into consideration the deficit of those corporations to which it succeeds as a result of reorganization proceedings””
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.