Eliot v. Freeman’s Empirical Analysis
220 U.S. 178 · 1911
Citation profile
18 federal appellate · 9 district · 18 state decisions
How this case has been cited
Cited by 67 later decisions (15 by the Supreme Court) — most recently May 1969 · most notably United Mine Workers of America v. Coronado Coal Co (1922), Morrissey v. Commissioner (1935)
18 federal appellate · 9 district · 18 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 Flint v. Stone Tracy Co. · Knowlton v. Moore · Swift v. Tyson · Gulf Ry Co v. Ellis · United States ex rel. Attorney General of the United States v. Delaware & Hudson 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 67 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“every corporation, joint-stock company or association, now or hereafter organized in the United States for profit and having a capital stock represented by shares, and every insurance company, now or hereafter organized under the laws of the United States, or any State or Territory * * *.”
2 later decisions quote this exact passage · from the majority““The language of the act [of 1909], * * * ‘now or hereafter organized under the laws of the United States,’ etc., imports an organization deriving-power from statutory enactment.””
1 later decision quote this exact passage · from the majority“it was the intention of Congress to embrace within the corporation tax statute only such corporations and joint stock associations as are organized under some statute * * *.”
1 later decision quote this exact passage · from the majority
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.