In Re Statmaster Corporation’s Empirical Analysis
1971
Citation profile
2 federal appellate · 1 state decisions
How this case has been cited
Cited by 15 later decisions — most recently April 1996
2 federal appellate · 1 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.
Relationships
Applies 26 U.S.C. § 52 · 28 U.S.C. § 2201 · 28 U.S.C. § 960
Relies on United States v. American Trucking Associations · Gould v. Gould · City of New York v. Saper · Nicholas v. United States · United States v. Randall
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 15 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“. . . Every corporation subject to taxation under this title [chapter] shall make a return. * * * In cases where receivers, trustees in bankruptcy, or assignees are operating the property or business of corporations, such receivers, trustees, or assignees shall make returns for such corporations in the same manner and form as corporations are required to make returns. Any tax due on the basis of such returns made by receivers, trustees, or assignees shall be collected in the same manner as if collected from the corporations of whose business or property they have custody and control.”
2 later decisions quote this exact passage · from the majority““Subsection (a)(1) of this section differs from existing law in that it provides that any taxpayer who has attained the age of 65 before the close of his taxable year shall be required to make a return only if he has for the taxable year a gross income of $1,200 or more. As under existing law, all other individuals are required to file income-tax returns if they have gross income of $600 or more for the taxable year. “Subsection (a) (4) of this section conforms the filing requirement for trusts to the new exemption of $300 granted certain trusts under subtitle A. A clarifying change from the wording of existing law has been made in subsection (b)(3), relating to the filing of corporation returns by receivers or other fiduciaries.” U.S. Code Cong. & Admin.News, 1954, pp. 4543, 5211 (Emphasis added)”
1 later decision quote this exact passage · from the majority“(b) Returns Made by Fiduciaries and Receivers. 5¡c sfc :fs 4c sf! sjc (3) Receivers, Trustees and Assignees for Corporations. — In a case where a receiver, trustee in a case under Title 11 of the United States Code, or assignee, by order of a court of competent jurisdiction, by operation of law or otherwise, has possession of or holds title to all or sub stantially all the property or business of a corporation, whether or not such property or business is being operated, such receiver, trustee, or assignee shall make the return of income for such corporation in the same manner and form as corporations are required to make such returns.”
1 later decision 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.