Lee v. Bickell’s Empirical Analysis
292 U.S. 415 · 1934
Citation profile
51 federal appellate · 9 district · 20 state decisions
How this case has been cited
Cited by 140 later decisions (18 by the Supreme Court) — most recently July 2016 · most notably Pennhurst State School and Hospital v. Halderman (1984), Railroad Commission v. Pullman Co. (1941)
51 federal appellate · 9 district · 20 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
Applies 26 U.S.C. § 901
Relies on Hill v. Wallace · Burnet v. Guggenheim · People of the State of New York Ex Rel Albert Hatch v. Edward Reardon a · Glenn v. Field Packing Co.
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 140 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The scheme of the statute is to tax the transfer of shares of stock, whether ex-ecutory or executed, by stamps to be affixed to those writings, and those only, which in a practical sense are the repository of the agreement or the instruments or vehicles for the ensuing change of title.”
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.