Randall Foundation, Inc. v. Riddell’s Empirical Analysis
244 F.2d 803 · 1957
Citation profile
16 federal appellate ·
How this case has been cited
Cited by 27 later decisions — most recently April 1980 · most notably Lundgren v. Freeman (1962), Purer & Co. v. Aktiebolaget Addo (1969)
16 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
Applies 26 U.S.C. § 101 · 26 U.S.C. § 23 · 26 U.S.C. § 421 · 26 U.S.C. § 422
Relies on John Danz Charitable Trust v. Commissioner · Samuel Friedland Foundation v. United States · Ralph H. Eaton Foundation 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 27 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““It is not our intention to say that a case can never be made out on the facts of a particular situation for aggregation of funds by a corporation for ultimate disposition to a charitable purpose. But a corporation which in its inception engages in trade, business * * *, and only has a vague charitable design, does not in our opinion come within the terms of the statute.””
2 later decisions quote this exact passage · from the majority“were not occasional or isolated ventures,”
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.