Steel Improv. & Forge Co. v. Commissioner’s Empirical Analysis
1961
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 22 later decisions — most recently May 2014
3 federal appellate ·
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. § 115 · 26 U.S.C. § 131
Relies on Edwards v. Douglas · American Chicle Co. v. United States · Mason v. Routzahn · Rupe Investment Corp. v. Commissioner · Lagow v. United States
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 22 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“accumulated earnings and profits ... are to be determined under American rather than foreign law.”
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.