Lukens v. Commissioner’s Empirical Analysis
1957
Citation profile
19 federal appellate ·
How this case has been cited
Cited by 34 later decisions — most recently March 1983 · most notably United States v. Fewell (1958), Ballenger v. United States (1962)
19 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. § 115
Relies on Commissioner of Internal Revenue v. Bedford's Estate · Massengale v. United States · Murray v. United States · Flanagan v. Helvering · Ferro 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 34 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“If a corporation cancels or redeems its stock (whether or not such stock was issued as a stock dividend) at such time and in such manner as to make the distribution and cancellation or redemption in whole or in part essentially equivalent to the distribution of a taxable dividend, the amount so distributed in redemption or cancellation of the stock, to the extent that it represents a distribution of earnings or profits accumulated after February 28, 1913, shall be treated as a taxable dividend.”
1 later decision quote this exact passage · from the majority“transaction was a significant step in a withdrawal, begun two years earlier and completed two years later,”
1 later decision quote this exact passage · from the majority“first step in an integrated plan to eliminate the taxpayer as a shareholder.”
1 later decision quote this exact passage · from the majoritye.g. Furr v. Commissioner
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.