Lederer v. Stockton’s Empirical Analysis
260 U.S. 3 · 1922
Citation profile
52 federal appellate · 12 district · 5 state decisions
How this case has been cited
Cited by 105 later decisions (5 by the Supreme Court) — most recently May 2020 · most notably Old Colony Trust Co. v. Commissioner (1937), Doll v. Commissioner (1945)
52 federal appellate · 12 district · 5 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.
Appellate journey
reviewedLederer v. Stockton (from Third Circuit Court of Appeals)
Relationships
Relies on Maryland Casualty Co. v. United States · C. W. Cornell v. F. E. Coyne · Swan Finch Company v. United States · Boston Society of Redemptorist Fathers v. City of Boston
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 105 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“As the Hospital is admitted to be a corporation, whose income when received is exempted from taxation under § 11 (a), we see no reason why the exemption should not be given effect under the circumstances. To allow the technical formality of the trust, which does not prevent the Hospital from really enjoying the income, would be to defeat the beneficent purpose of Congress.”
1 later decision quote this exact passage · from the majority““This residuary fund was vested in the hospital. The death of the annuitant would completely end the trust.” *”
1 later decision quote this exact passage · from the majoritye.g. Slocum v. Bowers
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.