United States v. Emery, Bird, Thayer Realty Co.’s Empirical Analysis
237 U.S. 28 · 1915
Citation profile
154 federal appellate · 114 district · 46 state decisions
How this case has been cited
Cited by 522 later decisions (50 by the Supreme Court) — most recently November 2015 · most notably United States v. Mitchell (1983), Phillips v. Commissioner (1931)
154 federal appellate · 114 district · 46 state decisions — followed in 14 states
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. · State of Minnesota v. Ethan Allen Hitchcock · William Cary and Samuel Cary v. Edward Curtis · McCoach v. Minehill & Schuylkill Haven 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 522 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“construed strictly and read with an adverse eye.”
10 later decisions quote this exact passage · from the majority““The question is rather what the corporation is doing than what it could do.””
3 later decisions quote this exact passage · from the majority“* * * when a corporation is organized for one definite purpose, the ultimate object of which is profits, and it engages in the business of effectuating that purpose and then stops the business by reason of sale, lease, or other action, and thereafter simply hangs on, in a corporate sense, receiving and distributing the avails of its re-organized affairs, it is not doing business. On the other hand a corporation, organized for a definite though limited business purpose involving profits, that pursues activities to carry out that purpose, no matter how few or small they may be, is carrying on or doing business within the meaning of the statute. * * *”
2 later decisions 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.