Decker v. Commissioner’s Empirical Analysis
1959
Citation profile
10 federal appellate · 1 district ·
How this case has been cited
Cited by 43 later decisions — most recently July 1985 · most notably Ballenger v. United States (1962), Idol v. Commissioner (1963)
10 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
Relies on Commissioner of Internal Revenue v. Bedford's Estate · Bazley v. Commissioner · Murray v. United States · Wall v. United States · Flanagan v. Helvering
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 43 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“,(1) Redemptions not equivalent to dividends.- — Subsection (a) shall apply if the redemption is not essentially equivalent to a dividend.”
2 later decisions quote this exact passage“true economic benefit from the transactions when considered as a whole”
1 later decision quote this exact passage“as a distribution in part or full payment in exchange for the stock”
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.