Polaroid Corp. v. Offerman’s Empirical Analysis
1998
Citation profile
120 state decisions
How this case has been cited
Cited by 124 later decisions — most recently December 2024 · most notably 25 Cal. 4th 508 - Hoechst Celanese Corp. v. Franchise Tax Board (2001), Lenox, Inc. v. Tolson (2001)
120 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 35 U.S.C. § 271 · 35 U.S.C. § 284
Relies on Pelaes v. United States · Yi Au Lau v. United States Immigration & Naturalization Service · General Motors Corp. v. Devex Corp. · Aro Manufacturing Co. v. Convertible Top Replacement Co. · Container Corp. of America v. Franchise Tax Board
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 124 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The best indicia of that intent are the language of the statute ..., the spirit of the act and what the act seeks to accomplish.”
12 later decisions quote this exact passage“includes income from tangible and intangible property if the acquisition, management, and/or disposition of the property constitute integral parts of the corporation's regular trade or business operations.”
5 later decisions quote this exact passage“We do note, however, that cases involving liquidation are in a category by themselves. Indeed, true liquidation cases are inapplicable to these situations because the asset and transaction at issue are not in furtherance of the unitary business, but rather a means of cessation.”
3 later decisions 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.