Roebling v. Commissioner’s Empirical Analysis
1981
Citation profile
12
cited by 12 later decisions
September 2004
most recently cited
3 federal appellate ·
Relationships
Relies on Lee v. United States · United States v. Davis · Estate of Jones v. C. I. R · Benjamin v. Commissioner · Benjamin 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 12 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Except as otherwise provided in this chapter, a distribution of property (as defined in section 317(a)) made by a corporation to a shareholder with respect to its stock shall be treated in the manner provided in subsection (c).”
1 later decision quote this exact passage · from the majority“Subsection(a) shall apply if the redemption is in complete redemption of all of the stock of the corporation owned by the shareholder.”
1 later decision quote this exact passage · from the majority“this was about as firm and fixed a plan as a bank could have under the circumstances.”
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.