Crispin v. Commissioner’s Empirical Analysis
1935
Citation profile
How this case has been cited
Cited by 10 later decisions — most recently May 1965
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 Doyle v. Mitchell Bros. · Planters' Cotton Oil Co of Waxahachie Tex v. Hopkins · L. J. Christopher Co. v. Commissioner · Lincoln Nat'l Bank v. Commissioner · Murchison v. Commissioner
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 10 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * £erm “dividend” when used in this title * ⅜ * means any distribution made by a corporation to its shareholders, whether in money or in other property, out of its earnings or profits accumulated after February 28,1918.”
2 later decisions quote this exact passage
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.