Clark v. Commissioner’s Empirical Analysis
1972
Citation profile
1 state decisions
Relationships
Applies 26 U.S.C. § 1375
Relies on Commissioner of Internal Revenue v. South Texas Lumber Co · Gotthelf v. Commissioner · Brewster v. Gage · Bingler v. Johnson · William F. Sanford 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 16 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“In applying section 316(a) to distributions by an electing small business corporation, earnings and profits of the taxable year are first allocated to actual distributions of money made during such taxable year * * *.”
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.