H. C. Cockrell Warehouse Corp. v. Commissioner’s Empirical Analysis
1979
Citation profile
Relationships
Applies 26 U.S.C. § 531 · 26 U.S.C. § 535
Relies on Battelstein Investment Co. v. United States · Nemours Corp. v. Commissioner · Nemours Corp. v. Commissioner · Dahlem Foundation, Inc. v. Commissioner · Rhombar Co. 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 3 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“practically no activities except holding property and collecting the income therefrom or investing therein”
1 later decision quote this exact passage“amount[s] with respect to the accumulated earnings tax imposed by section 531 .”
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.