Baird v. Commissioner’s Empirical Analysis
1955
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 89 later decisions (1 by the Supreme Court) — most recently May 2018 · most notably Electric & Neon, Inc. v. Commissioner (1971), Alterman Foods, Inc. v. United States (1974)
3 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
Relies on Paramount-Richards Theatres, Inc. v. Commissioner of Internal Revenue · American - Lafrance - Foamite Corp. v. Urquhart · Regensburg v. Commissioner · United Mercantile Agencies, Inc. v. Commissioner · Lincoln Nat. Bank v. Burnet
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 89 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The law is well settled that the disbursement of corporate earnings serving the ends of some shareholders may constitute a dividend to such stockholders notwithstanding that the formalities of a dividend declaration are not observed; that it is not in proportion to stockholdings; or that some of the stockholders do not participate in its benefits; * * *”
1 later decision quote this exact passage
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.