Towne v. Eisner’s Empirical Analysis
242 F. 702 · 1917
Citation profile
5
cited by 5 later decisions
4
cited 4 times by the Supreme Court
August 1921
most recently cited
1 district ·
Relationships
Relies on Brushaber v. Union Pacific Railroad · Kepner v. United States · Pollock v. Farmers' Loan & Trust Co. · Gibbons v. Mahon · In Re the Accounting of Osborne
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 5 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“It is manifest that the stock dividend in question cannot be reached by the Income Tax Act, and could not, even though Congress expressly declared it to be taxable as income, unless it is in fact income.”
1 later decision quote this exact passage · from the majoritye.g. Eisner v. Macomber
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.