Meyer v. Commissioner’s Empirical Analysis
1946
Citation profile
5
cited by 5 later decisions
August 1979
most recently cited
3 federal appellate ·
Relationships
Relies on Henninger v. Commissioner · Bolster v. Commissioner · Mercantile Bridge Co. v. Commissioner · Meyer 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 5 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“deficits’/ resulting from stock redemptions over and above the earnings , and profits, as distinguished from deficits resulting from operating losses, constitute an impairment of capital which does not have to be restored before there can be earnings available for dividend distributions. See Van Norman Co. v. Welch (C.C.A., 1st Cir.), 141 Fed. (2d) 99; F. W. Henninger, 21 B.T.A. 1235 ; Stanley M. Bolster, Executor, 23 B.T.A. 347 ; and Mercantile Bridge Co., 2 T.C. 166 . In the Van Norman Co. case, supra, the court said:”
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.