Kind v. Commissioner’s Empirical Analysis
1970
Citation profile
4 federal appellate ·
Relationships
Relies on United States v. Cumberland Public Service Co. · Pridemark, Inc. v. Commissioner of Internal Revenue · J. E. Davant and Kathryn Davant v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. J. E. Davant and Kathryn Davant · Evergreens v. Commissioner · Wier Long Leaf Lumber Co. v. Commissioner of Internal Revenue
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 13 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“any distribution of property made by a corporation to its shareholders”
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.