C. D. Construction Corp. v. Commissioner’s Empirical Analysis
1971
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 7 later decisions — most recently May 2012
4 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. § 6901
Relies on Local Union No. 12 v. National Labor Relations Board · Charles Town, Inc. v. Commissioner · Neill v. Phinney
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 7 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“§ 55-81. Voluntary Gifts, etc., voided as to prior creditors.— Every gift, conveyance, assignment, transfer or charge which is not upon consideration deemed valuable in law . . . shall be void as to creditors whose debts shall have been contracted at the time it was made .”
1 later decision quote this exact passage · from the majority“shall * * * be assessed, paid, and collected in the same manner and subject to the same provisions and limitations as in the case of the taxes with respect to which the liabilities were incurred.”
1 later decision quote this exact passage · from the majority“right to any corporate income was subject to the corporation's liabilities, including the government's claim for taxes due on the income.”
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.