United States v. Cambridge Loan & Building Co.’s Empirical Analysis
278 U.S. 55 · 1928
Citation profile
50 federal appellate · 12 district · 5 state decisions
How this case has been cited
Cited by 117 later decisions (17 by the Supreme Court) — most recently July 2002 · most notably Burnet v. Harmel (1932), Frost v. Corporation Commission (1929)
50 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.
Relationships
Relies on Wysong v. People of the State of California · Folk v. State Capital Savings & Loan Ass'n · Parkview Building & Loan Ass'n v. Herold · Central Building, Loan & Savings Co. v. Bowland
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 117 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“It is argued that ... a State cannot make a bank exempt merely by calling it a building and loan association. No doubt extravagant cases might be imagined. But these associations are well known and a State is not likely to be a party to a scheme to enable a private company to avoid federal taxation by giving it a false name. The statutes speak of “domestic” associations, that is, associations sanctioned by the several States. They must be taken to accept, with the qualifications expressly stated, what the States are content to recognize, unless there is a gross misuse of the name. 278 U.S. at 59 , 49 S.Ct. at 40 .”
3 later decisions quote this exact passage · from the majority“Domestic building and loan associations substantially all the business of which is confined to making loans to members; * ⅜ *”
2 later decisions quote this exact passage · from the majority“(a). An organization described in subsection (c) shall be exempt from taxation under this subtitle * * * * * * (c). The following organizations are referred to in subsection (a): ****** (14)(A). Credit unions without capital stock organized and operated for mutual purposes and without profit.”
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.