Crumpton v. Stephens’s Empirical Analysis
715 F.3d 1251 · 2013
Citation profile
3 federal appellate · 1 district · 1 state decisions
How this case has been cited
Cited by 20 later decisions — most recently September 2020
3 federal appellate · 1 district · 1 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
Applies 11 U.S.C. § 544 · 11 U.S.C. § 548
Relies on Jlj Inc Rush v. Jlj Inc · Elston v. Talladega County Board of Education · Rodriguez General Electric Credit Corporation of Tennessee v. Murphy · Ad-Vantage Telephone Directory Consultants, Inc. v. GTE Directories Corp. · Advanced Telecommunication Network, Inc. v. Allen
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 20 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“A C corporation is a corporate entity that is required to pay taxes on the income it earns. If a C corporation decides to issue dividends to its shareholders, the shareholders must pay income tax on these dividends. This arrangement exposes shareholder dividends to double taxation-a C corporation's income is taxed at the corporate level and the portion of the C corporation's income that is passed on to shareholders is taxed again at the shareholder level. An S corporation, by contrast, is not taxed at the corporate level. Instead, the responsibility for the payment of taxes owed by the S corporation "passes through" to its shareholders, who pay the tax liability in proportion to each shareholder's pro rata share of the S corporation. An S corporation avoids double taxation on dividends because S-corporation income is only taxed once-at the shareholder level.”
1 later decision quote this exact passage · from the majority“When reviewing ... a motion for judgment on the pleadings under Federal Rule of Civil Procedure 12(c), [the Court] accept[s] as true all allegations in the complaint and construe[s] them in the light most favorable to the nonmoving party.”
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.