Jones v. Commissioner’s Empirical Analysis
1945
Citation profile
6
cited by 6 later decisions
February 1962
most recently cited
1 federal appellate ·
Relationships
Relies on Helvering v. Gowran · Koshland v. Helvering · Dill Mfg. Co. v. Commissioner · Smith v. Commissioner · Britt v. Commissioner
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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“amounts distributed in partial liquidation”
3 later decisions quote this exact passage“a distribution by a corporation in complete cancellation or redemption of a part of its stock,”
2 later decisions quote this exact passage“As used in this section the term `amounts distributed in partial liquidation' means a distribution by a corporation in complete cancellation or redemption of a part of its stock, or one of a series of distributions in complete cancellation or redemption of all or a portion of its stock”
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.