Noteman v. Welch’s Empirical Analysis
1939
Citation profile
1 federal appellate ·
Relationships
Applies 26 U.S.C. § 103 · 26 U.S.C. § 104 · 26 U.S.C. § 119 · 26 U.S.C. § 22 · 26 U.S.C. § 23 · 26 U.S.C. § 331 · 26 U.S.C. § 332 · 26 U.S.C. § 54
Relies on Flint v. Stone Tracy Co. · Brushaber v. Union Pacific Railroad · Helvering v. National Grocery Co. · Brewster v. Gage · Hassett v. Welch
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 1 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““Surtax on personal holding companies “(a) Imposition of tax. There shall be levied, collected, and paid, for each taxable year, upon the undistributed adjusted net income of every personal holding company a surtax equal to the sum of the following: “(1) 30 per centum of the amount thereof not in excess of $100,000; plus “(2) 40 per centum of the amount thereof in excess of $100,000. “(b) Definitions. As used in this title [sub chapter]— “(1) The term ‘personal holding company’ means any corporation (other than a corporation exempt from taxation under section 101 [103], and other than a bank or trust company incorporated under the laws of the United States or of any State or Territory, a substantial part of whose busi-' ness is the receipt of deposits, and other than a life-insurance company or surety company) if—(A) at least 80 per centum of its gross income for the taxable year is derived from royalties, dividends, interest, annuities, and (except in the case of regular dealers in stock or securities) gains from the sale of stock or securities, and (B) at any time during the last half of the taxable year more than 50 per centum m value of its outstanding stock is owned, directly or indirectly, by or for not more than five individuals.””
1 later decision quote this exact passage · from the majoritye.g. Noteman v. Welch““Sec. 406. Failure to file returns. * * * In the case of a failure to make and file an internal-revenue tax return required by law, within the time prescribed by law or prescribed by the Commissioner in pursuance of law, if the last date so prescribed for filing the return is after the date of the enactment of this Act [August 30, 1935], if a 25 per centum addition to the tax is prescribed by existing law, then there shall be added to the tax, in lieu of such 25 per centum: 5 per centum if the failure is for not more than 30 days, with an additional 5 per centum for each additional 30 days or fraction thereof during which failure continues, not to exceed 25 per centum in the aggregate.””
1 later decision quote this exact passage · from the majoritye.g. Noteman v. Welch
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.