Spencer v. Lowe’s Empirical Analysis
198 F. 961 · 1912
Citation profile
12 federal appellate · 1 district · 2 state decisions
How this case has been cited
Cited by 16 later decisions — most recently March 1955
12 federal appellate · 1 district · 2 state decisions
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 Whitney v. Dresser · Travelers Insurance v. Prewitt · Hartley v. . Pioneer Iron Works · Central of Georgia Railway Co. v. Central Trust Co. · Barnes v. Spencer & Barnes 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 16 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““A division of profits without the formality of declaring a dividend is equivalent to a dividend. A division of the profits is a dividend even though not called such and not considered such by the directors and stockholders. It is legal for a corporation to distribute its profits by the payment of salaries, provided all the stockholders assent thereto”- — citing in the notes numerous cases.”
1 later decision quote this exact passage · from the majoritye.g. In re Allen
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.