Green v. United States’s Empirical Analysis
460 F.2d 412 · 1972
Citation profile
12 federal appellate · 2 state decisions
How this case has been cited
Cited by 35 later decisions — most recently May 2018 · most notably 558 So. 2d 869 - Tucker v. Hinds County (1990), Putoma Corp. v. Commissioner (1979)
12 federal appellate · 2 state decisions
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 United States v. Correll · Bridges v. United States · Palmer v. Commissioner · Commissioner v. Gordon · United States v. Heffner
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 35 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[T]he appropriate test for determining control over corporate action * * * is whether the taxpayer has exercised substantial influence over the corporate action * * *. The inquiry is factual”
3 later decisions quote this exact passage · from the majority“in cash or in kind, and may also result when the corporation makes a 'bargain sale' of its property to the shareholder at less than fair market value. When there is a 'bargain sale,' the shareholder receives a dividend in the amount of the difference between the fair market value and the price paid for the corporate property . . . .”
1 later decision quote this exact passage · from the majority“a sale, if for substantially less than the value of the property sold, may be as effective a means of distributing profits among stockholders as the formal declaration of a dividend.”
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.