Kean v. Commissioner’s Empirical Analysis

1968

Citation profile

cited by 73 later decisions

June 2013

most recently cited

2 federal appellate ·

How this case has been cited

Cited by 73 later decisions — most recently June 2013 · most notably Kean v. Commissioner (1972), Estate of Gardner v. Commissioner (1984)

2 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 Hoffman v. Commissioner · Alfred N. Hoffman and Deli Hoffman v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Reba Martin, Inc. · Pestcoe v. Commissioner · Forrester 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 73 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

“who would have to include in gross income dividends distributed with respect to the stock of the corporation.”
1 later decision quote this exact passage · from the majority
e.g. Harold C. & Margaret I. Kean v. Commissioner of Internal Revenue, Inga L. Bardahl v. Commissioner of Internal Revenue, Ole Bardahl v. Commissioner of Internal Revenue, Murdock D. & Mary Ellen MacPherson v. Commissioner of Internal Revenue, William R. & Dorothy L. MacPherson v. Commissioner of Internal Revenue, C. E. Milam & Verda Milam v. Commissioner of Internal Revenue
“valid only if all persons who are shareholders . . . consent to such election.”
1 later decision quote this exact passage · from the majority
e.g. Harold C. & Margaret I. Kean v. Commissioner of Internal Revenue, Inga L. Bardahl v. Commissioner of Internal Revenue, Ole Bardahl v. Commissioner of Internal Revenue, Murdock D. & Mary Ellen MacPherson v. Commissioner of Internal Revenue, William R. & Dorothy L. MacPherson v. Commissioner of Internal Revenue, C. E. Milam & Verda Milam v. Commissioner of Internal Revenue

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.