Blauvelt v. Commissioner’s Empirical Analysis
1944
Citation profile
5
cited by 5 later decisions
February 1958
most recently cited
1 federal appellate ·
Relationships
Relies on Helvering v. Stockholms Enskilda Bank · White v. United States · Burnet v. Guggenheim · Lynch v. Hornby · Hellmich v. Hellman
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 5 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“No part of the distributions was in complete or partial liquidation of the shares of stock of the corporation, or dividends.”
1 later decision 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.