Mississippi Valley Portland Cement Co. v. United States’s Empirical Analysis
408 F.2d 827 · 1969
Citation profile
7 federal appellate ·
How this case has been cited
Cited by 19 later decisions — most recently November 1999
7 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 Higgins v. Smith · Redwing Carriers, Inc. v. Tomlinson · 86 F. Supp. 201 - Farmers Cooperative Co. v. Birmingham · Pomeroy Cooperative Grain Co. v. Commissioner · United States v. Mississippi Chemical Co.
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 19 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(1) any organization exempt from tax under section 521 (relating to exemption of farmers’ cooperatives from tax), and (2) any corporation operating on a cooperative basis other than an organization — * * *. [Emphasis added.]”
2 later decisions quote this exact passage · from the majority“clothe its shareholders as patrons and its corporate dividends as patronage payments”
2 later decisions quote this exact passage · from the majority“with respect to the definition of a patronage distribution, . . . sections 1381 et seq. are merely a codification of prior case 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.