Barclay & Co. v. Edwards’s Empirical Analysis
267 U.S. 442 · 1924
Citation profile
47 federal appellate · 21 district · 8 state decisions
How this case has been cited
Cited by 165 later decisions (24 by the Supreme Court) — most recently February 2015 · most notably Louisville Joint Stock Land Bank v. Radford (1935), Nichols v. Coolidge (1927)
47 federal appellate · 21 district · 8 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 Yick Wo v. Hopkins · M'Culloch v. State of Maryland · Hurtado v. People of the State of California · Flint v. Stone Tracy Co. · Smyth v. Ames
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 165 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“In the case of a foreign corporation gross income includes only the gross income from sources within the United States, including the interest on bonds, notes, or other interest-bearing obligations of residents, corporate or otherwise,-dividends from resident corporations, and including all amounts received (although paid under a contract for the sale of goods or otherwise) representing profits on the manufacture and disposition of goods within the United States.”
1 later decision quote this exact passage · from the majority“[c]onsiderations of policy toward foreign countries may very well justify an exemption of the foreign corporations from taxes that might legitimately be imposed on them, but which Congress does not think it wise to exact.”
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.