United States v. Kavanagh’s Empirical Analysis
308 F.2d 824 · 1962
Citation profile
13 federal appellate · 1 district ·
How this case has been cited
Cited by 21 later decisions — most recently October 1983
13 federal appellate · 1 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.
Relationships
Applies 26 U.S.C. § 115
Relies on United States v. United States Gypsum Co. · United States v. Anderson · Helvering v. Alabama Asphaltic Limestone Co. · Helvering v. Cement Investors, Inc. · Commissioner v. Phipps
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 21 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““No ‘deficit carryover’ could possibly have followed from the old to the new reorganized company from the standpoint of accounting, nor legally, as a consequence of the 77B proceedings. “The only inference to be made from the stipulated facts and documentary evidence in the case at bar is that Bell-Sorensen started out with a new financial slate.” (l. c. 831 of 308 F.2d).”
2 later decisions quote this exact passage · from the majority““SEC. 316. DIVIDEND DEFINED. (a) General Rule. — For purposes of this subtitle, the term ‘dividend’ means any distribution of property made by a corporation to its shareholders— (1) out of its earnings and profits accumulated after February 28, 1913, or (2) out of its earnings and profits of the taxable year (computed as of the close of the taxable year without diminution by reason of any distributions made during the taxable year), without regard to the amount of the earnings and profits at the time the distribution was made. Except as otherwise provided in this subtitle, every distribution is made out of earnings and profits to the extent thereof, and from the most recently accumulated earnings and profits. * * *»”
1 later decision quote this exact passage · from the majority“and there is no conflict in the evidence, or in the inferences which reasonably can be drawn therefrom, this Court may rule upon the question of law presented and is not restricted by the limitation of Rule 52(a) F.R.Civ.Proc.”
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.