Equitable Trust Co. v. Prentice’s Empirical Analysis
1928
Citation profile
2 federal appellate · 45 state decisions
How this case has been cited
Cited by 53 later decisions — most recently June 1982 · most notably In Re Trust Created by Warner (1962), Pittsburgh Terminal Corporation v. Baltimore and Ohio Railroad Company (1982)
2 federal appellate · 45 state decisions
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 Eisner v. Macomber · Towne v. Eisner · United States v. Phellis · Lynch v. Hornby · Gibbons v. Mahon
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 53 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“When a dividend is paid in cash, the ownership of the corporate assets is changed; the company owns less, and the shareholder owns more, or something essentially different, though its value be no greater. Upon the distribution of a stock dividend, ownership of the assets is precisely as it was. 'A stock dividend does not distribute property, but simply dilutes the shares as they existed before.'”
1 later decision quote this exact passage“from (dividends) payable in the stock of a subsidiary”
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.