United States v. Ogilvie Hardware Co.’s Empirical Analysis
330 U.S. 709 · 1947
Citation profile
22 federal appellate · 13 district ·
How this case has been cited
Cited by 69 later decisions (4 by the Supreme Court) — most recently July 1976 · most notably Spiegel's Estate v. Commissioner of Internal Revenue (1949), United States v. Byrum (1972)
22 federal appellate · 13 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.
Appellate journey
reviewedUnited States v. Ogilvie Hardware Co. (from Fifth Circuit Court of Appeals)
Relationships
Relies on Lyeth v. Hoey · Helvering v. Northwest Steel Rolling Mills, Inc. · Commissioner of Internal Revenue v. Bedford's Estate · Commissioner of Internal Revenue v. Wheeler · Commissioner v. Sansome
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 69 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““Sec. 26. In the case of a corporation the following credits shall be allowed to the extent provided in the various sections imposing tax— * * * “(c) Restrictions on payment of dividends. * * * “(3) Deficit corporations. In the case of a corporation having a deficit .in accumulated earnings and profits as of the close of the preceding taxable year, the amount of such deficit, if the corporation is prohibited by a provision of a law or of an .order .of a public regulatory 'body from paying dividends during the existence of a deficit in accumulated earnings and profits, and if such provision was in effect prior to May 1, 1936. “(4) Double credit not allowed. If more than one of the credits provided in the foregoing paragraphs (1), (2), and (3) apply, then the paragraph which allows the greatest credit shall be applied; and, if the credit allowable under each paragraph is the same, only one of such paragraphs shall be applied.””
3 later decisions quote this exact passage · from the dissent““We think Congress was moved to relieve those corporations which it considered to be ‘caught in a trap’ whereby they were taxed by the Federal Government if they did not pay dividends and subject to prosecution and penalties by the Federal Government or the states if they did.””
2 later decisions 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.