Koenig v. Johnson’s Empirical Analysis
1945
Citation profile
2 district · 40 state decisions
How this case has been cited
Cited by 50 later decisions — most recently February 2019 · most notably 177 Cal. App. 2d 84 - People v. Haskins (1960), 24 Ill. App. 3d 718 - Greyhound Lines, Inc. v. City of Chicago (1974)
2 district · 40 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 United States v. American Trucking Associations · Morrissey v. Commissioner · Hecht v. Malley · United States v. Dickerson · Harrison v. Northern Trust Co.
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.
“In what are called ‘business trusts’ the object is not to hold and conserve particular property, with incidental powers, as in the traditional type of trusts, but to provide a medium for the conduct of a business and sharing its gains. Thus a trust may be created as a convenient method by which persons become associated for dealings in real estate, the development of tracts of land, the construction of improvements and the purchase, management and sale of properties, or for dealings in securities or other personal property, or for the production, or manufacture, and sale of commodities; or for commerce or other sorts of business; or those who become beneficially interested, either by joining in the plan at the outset, or by later participation according to the arrangement, seek to share the advantages of a union of their interests in the common enterprise.”
1 later decision quote this exact passage“every business organization consisting essentially of an arrangement whereby property is conveyed to one, or more than one, trustee for purposes other than the mere conservation of assets, collecting and disbursing of fixed or periodic income, or the securing of an obligation.”
1 later decision quote this exact passage“... where two interpretations of the provisions of a statute imposing taxes are urged, that one should, if possible, be adopted which lays the burden of taxation uniformly upon those who bear that burden and who stand in the same degree with relation to the tax, ...”
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.