Gowran v. Commissioner’s Empirical Analysis
1935
Citation profile
2
cited by 2 later decisions
1
cited 1 times by the Supreme Court
December 1937
most recently cited
Relationships
Relies on Eisner v. Macomber · Brewster v. Gage · Towne v. Eisner · Doyle v. Mitchell Bros. · United States v. Phellis
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 2 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“In all those cases, no preferred stock was outstanding when the preferred in question was distributed as a dividend on or in partial exchange for common stock. Thus, since (1) there was no severance of assets from the declarant corporations, and (2) there was no alteration of the preexisting proportionate interest of the stockholders, but “only a proliferation of preexisting interests” (Pearl B. Brown, Executrix, supra), the disputed dividend was held nontaxable.”
1 later decision 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.