Willcuts v. Milton Dairy Co.’s Empirical Analysis
275 U.S. 215 · 1927
Citation profile
98 federal appellate · 12 district · 16 state decisions
How this case has been cited
Cited by 192 later decisions (9 by the Supreme Court) — most recently December 1992 · most notably Untermyer v. Anderson (1928), Huffman v. Commissioner (1992)
98 federal appellate · 12 district · 16 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
reviewedMilton Dairy Co. v. Willcuts (from Eighth Circuit Court of Appeals)
Relationships
Relies on LaBelle Iron Works v. United States · Edwards v. Douglas · Gould Coupler Co. v. Commissioner · Valdosta Grocery Co. v. Commissioner
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 192 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Buy it is a Prerequisite to the existence of `undivided profits' as we~ll as `surplus,' that `the net, assets of th~ corporation exceed the capital stock.”
1 later decision quote this exact passage · from the majority““(3) Paid in or earned surplus and undivided profits used or employed in the business, exclusive of undivided profits earned during the taxable year.””
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.