Douglas v. Edwards’s Empirical Analysis
298 F. 229 · 1924
Citation profile
15 federal appellate · 9 district · 2 state decisions
How this case has been cited
Cited by 35 later decisions (1 by the Supreme Court) — most recently December 1982 · most notably Edwards v. Douglas (1925), Albright v. United States (1949)
15 federal appellate · 9 district · 2 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 Eisner v. Macomber · Gould v. Gould · Slocum v. New York Life Insurance · United States v. Merriam · Southern Pac Co v. Lowe
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 35 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“. . but nothing herein shall be construed as taxing any earnings or profits accrued prior to March first, nineteen hundred and thirteen, but such earnings or profits may be distributed in stock dividends or otherwise, exempt from the tax, after the distribution of earnings and profits accrued since March first, nineteen hundred and thirteen, has been made. This subdivision shall not apply to any distribution made prior to August sixth, nineteen hundred and seventeen, out of earnings or profits accrued prior to March first, nineteen hundred and thirteen.”
1 later decision quote this exact passagee.g. Edwards v. Douglas““We think it was the purpose of the statute that any distribution made to shareholders should be conclusively presumed to have been made from the most recently accumulated undivided profits or surplus, and that it was intended that the corporation should not be permitted to determine to what year or period or to what fund it would allocate such distribution.””
1 later decision quote this exact passage“from the most recently accumulated undivided profits or surplus,”
1 later decision quote this exact passagee.g. Edwards v. Douglas
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.