Hercules Gasoline Co. v. Commissioner’s Empirical Analysis
326 U.S. 425 · 1945
Citation profile
9 federal appellate · 3 state decisions
How this case has been cited
Cited by 18 later decisions (2 by the Supreme Court) — most recently March 1985
9 federal appellate · 3 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
reviewedHercules Gasoline Co. v. Commissioner of Internal Revenue (from Fifth Circuit Court of Appeals)
Relationships
Relies on Helvering v. Northwest Steel Rolling Mills, Inc. · Warren v. King · Hercules Gasoline Co. v. Commissioner · Jones v. Commissioner · Budd International Corp. 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 18 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“An amount equal to the excess of the adjusted net income over the aggregate of the amounts which can be distributed within the taxable year as dividends without violating a provision of a written contract executed by the corporation prior to May 1, 1936, which provision expressly deals with the payment of dividends. [Emphasis supplied.]”
1 later decision quote this exact passage · from the dissent
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.