United States v. Joliet & Chicago Railroad’s Empirical Analysis
315 U.S. 44 · 1942
Citation profile
136 federal appellate · 8 state decisions
How this case has been cited
Cited by 260 later decisions (11 by the Supreme Court) — most recently November 2008 · most notably Commissioner v. Tower (1946), National Carbide Corporation v. Commissioner of Internal Revenue (1949)
136 federal appellate · 8 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.
Appellate journey
reviewedJoliet & C. R. Co. v. United States (from Seventh Circuit Court of Appeals)
Relationships
Relies on Helvering v. Clifford · Lucas v. Earl · Old Colony Trust Co. v. Commissioner · Oklahoma v. Texas · Raybestos-Manhattan, Inc. v. United States
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 260 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Respondent [Joliet] urges, and the court below held, that this so-called lease in perpetuity without a defeasance clause divested respondent of all right, title and interest in the property and vested a full and indefeasible title in the grantee.”
2 later decisions quote this exact passage · from the majority“[f]or the rental or purchase payments for the property.”
2 later decisions quote this exact passage · from the majority“Payments made directly to shareholders by the lessee or transferee of corporate property are properly recognized as income to the corporation by reason of the relationship of a corporation to its shareholders.”
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.