Campbell v. Prothro’s Empirical Analysis
209 F.2d 331 · 1954
Citation profile
22 federal appellate · 1 district ·
How this case has been cited
Cited by 53 later decisions (1 by the Supreme Court) — most recently December 2016 · most notably Hillsboro National Bank v. Commissioner (1983), Rauenhorst v. Comm'r (2002)
22 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
Relies on Helvering v. Horst · Lucas v. Earl · Ex Parte Barber · Oklahoma v. Texas · United States v. Joliet & Chicago Railroad
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 53 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“It is true that a corporation which is contemplating a sale of its property by which a gain will be realized may, before any thing is done by way of sale, decide to distribute the property in hind to its stockholders and escape taxation for the gain which it did not realize. * * *”
1 later decision quote this exact passage“We have found no case, we have been referred to none holding that unrealized appreciation in the value * * * [when] given away would be regarded as ordinary income merely because * * * when [if] sold by the taxpayer [it] would have been ordinary income. * * *”
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.