Lewis Co v. Commissioner of Internal Revenue’s Empirical Analysis
301 U.S. 385 · 1937
Citation profile
64 federal appellate · 6 district ·
How this case has been cited
Cited by 109 later decisions — most recently September 1991 · most notably Hynes v. Commissioner (1980), Smith v. Commissioner of Internal Revenue (1963)
64 federal appellate · 6 district ·
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
reviewedthe decision below (from Seventh Circuit Court of Appeals)
Relationships
Relies on Morrissey v. Commissioner · Helvering v. Coleman-Gilbert Associates · Swanson v. Commissioner · Helvering v. Combs
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 109 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(3) The term ‘corporation’ includes associations, joint-stock companies, and insurance companies.’'”
2 later decisions 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.