Lewis v. Commissioner’s Empirical Analysis
1966
Citation profile
6 federal appellate ·
How this case has been cited
Cited by 25 later decisions — most recently October 1986 · most notably Dunn v. Commissioner (1978), Dunn v. Commissioner (1980)
6 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 Prado Oil & Gas Co. v. Federal Power Commission · Bradbury v. Commissioner · Weible v. United States · Ballenger v. United States · Decker 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 25 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“In the case of a distribution described in subsection (b)(3), [the family attribution rules in] section 318(a)(1) shall not apply if— (i) immediately after the distribution the distributee has no interest in the corporation (including an interest as officer, director, or employee), other than an interest as a creditor....”
1 later decision quote this exact passage · from the majority“definite standards in order to provide certainty in specific instances.”
1 later decision quote this exact passage“not essentially equivalent to a dividend”
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.