American Chicle Co. v. United States’s Empirical Analysis
316 U.S. 450 · 1942
Citation profile
52 federal appellate · 3 district · 13 state decisions
How this case has been cited
Cited by 185 later decisions (7 by the Supreme Court) — most recently December 2017 · most notably Kraft General Foods, Inc. v. Iowa Department of Revenue & Finance (1992), Anderson, Clayton & Co. v. United States (1977)
52 federal appellate · 3 district · 13 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. § 131
Relies on Burnet v. Chicago Portrait Co. · Helvering v. Reynolds · Helvering v. Wilshire Oil Co. · White v. Winchester Country Club
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 185 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the amount of any income ... taxes paid or accrued during the taxable year to any foreign country.”
5 later decisions quote this exact passage · from the majority““If, as is admitted, the purpose is to avoid double taxation, the statute, as written, accomplishes that result. The parent receives dividends. Such dividends, not its subsidiary’s profits, constitute its income to be returned for [United States] taxation.” American Chicle Co. v. United States, supra, 316 U.S. 450 , 452, 62 S.Ct. 1144 , 1145.”
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.