Divine v. Commissioner’s Empirical Analysis
1974
Citation profile
23 federal appellate · 4 district · 3 state decisions
How this case has been cited
Cited by 50 later decisions — most recently March 2012 · most notably Winters v. Lavine (1978), Starker v. United States (1979)
23 federal appellate · 4 district · 3 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 Blonder-Tongue Laboratories, Inc. v. University of Illinois Foundation · Automobile Club of Mich. v. Commissioner · Coates v. Securities & Exchange Commission · 19 Cal. 2d 807 - Bernhard v. Bank of America National Trust & Saving Association · Scalza v. United States
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 50 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(a) Effect of Qualifying Transfer. — If a share of stock is transferred to an individual in a transfer in respect of which the requirements of section 422(a), 423(a), or 424(a) are met — • (1) except as provided in section 422(c)(1), no income shall result at the time of the transfer of such share to the individual upon his exercise of the option with respect to such share; (2) no deduction under section 162 (relating to trade or business expenses) shall be allowable at any time to the employer corporation, a parent or subsidiary corporation of such corporation, or a corporation issuing or assuming a stock option in a transaction to which section 425(a) applies, with respect to the share so transferred; and (3) no amount other than the price paid under the option shall be considered as received by any of such corporations for the share so transferred.”
1 later decision quote this exact passage · from the concurrence“In federal tax cases disputed questions of law are satisfactorily resolved only by U.S. Supreme Court decisions, for the Commissioner has on many occasions taken the position, as he has in this litigation, that a Court of Appeals decision with which he disagrees has no binding effect on the Service’s policies in other circuits. 17”
1 later decision quote this exact passage · from the concurrence“is defined as a distribution made out of either earnings and profits of the taxable year or earnings and profits accumulated after February 28, 1913. Thus, Jaques' argument would be persuasive if his corporation lacked sufficient earnings and profits for his withdrawals to be considered dividends under the Code. The phrase,”
1 later decision quote this exact passage · from the concurrence
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.