Britt v. Commissioner’s Empirical Analysis
1939
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 22 later decisions — most recently September 1968
2 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
Relies on Helvering v. Minnesota Tea Co. · The President Directors and Company of the Bank of the United States v. Dandridge · John A. Nelson Co. v. Helvering · Mfg Co v. Helvering · Dill Mfg. Co. 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 22 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“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“This cancellation of this stock did reduce its capital.”
1 later decision quote this exact passage“amounts distributed in partial liquidation”
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.