Chesbro v. Commissioner’s Empirical Analysis
1953
Citation profile
10 federal appellate ·
How this case has been cited
Cited by 80 later decisions — most recently December 1995 · most notably Otsuki v. Commissioner (1969), DiLeo v. Commissioner (1991)
10 federal appellate ·
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 Paramount-Richards Theatres, Inc. v. Commissioner of Internal Revenue · Hadley v. Commissioner · Curran Realty Co. v. Commissioner · Hadley v. Commissioner
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 80 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The corporation had income in excess of the amount reported. Its books fail to show that it retained those additional earnings or spent them for any business purpose. The three men were the only stockholders of the corporation and had complete charge of and dominion over its funds. They personally received the amounts from the sale of cars in excess of the prices shown on the books and through that method each retained an equal portion of the additional income of the corporation for the taxable year. No dividends were actually declared but the amounts were taxable as dividends to the three stockholders.”
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.