Tauber v. Commonwealth’s Empirical Analysis
1998
Citation profile
13 state decisions
How this case has been cited
Cited by 15 later decisions — most recently June 2013
13 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 Giannotti v. Hamway · Cloverfields Improvement Ass'n v. Seabreeze Properties, Inc. · Dick Kelly Enterprises v. City of Norfolk · Inasmuch Gospel Mission, Inc. v. Mercantile Trust Co. · City of Manassas v. Board of County Supervisors
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 15 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The record amply supports the following findings of the chancellor. “There are numerous transactions shown, some of-record and some not, dealing with the real estate, the equipment, the leases, and the use of tax benefits. The transactions show an entire course of self-dealing by the directors of the charity. They were able to acquire interests in the real estate, the equipment and lease, and were able to use tax benefits belonging to the former charity to enhance the gain of the for-profit corporation. The record is replete with discussions among [defendants] as to their personal profits and gains with no reference to the best interests of the beneficiaries nor of the charitable corporation. The result was the total obliteration of the non-profit corporation.””
1 later decision quote this exact passage · from the majority“Because the 1971 “transaction” never occurred, the 1973 revocation of JMHI’s corporate charter converted its directors by operation of law to trustees in dissolution .... The charter revocation terminated JMHI’s corporate existence and powers, and it could no longer function as a corporation. . . . From that day forward, the defendants’ actions purportedly taken as corporate officers, and not done to wind up or liquidate the business, were without effect because there was no corporation for which to act. The coiporate assets had automatically transferred to the directors as trustees.”
1 later decision quote this exact passage · from the majority“The corporation was organized for charitable or benevolent or literary purposes. Contributions made to it and the assets realized therefrom were dedicated to those purposes and stamped with a public interest by the charter, the laws of this State, sound reason and public policy. The members acquired no property rights in, nor were they equitably entitled to such assets, either during the lifetime of the corporation or upon dissolution. To hold otherwise would convert the public nature and purpose of the corporation into a vehicle for the personal pecuniary gain of the members.”
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.