Cerone v. Commissioner’s Empirical Analysis
1986
Citation profile
How this case has been cited
Cited by 15 later decisions — most recently December 2013
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 Hudson v. Palmer · South Dakota v. Nebraska · United States v. Calamaro · United States v. Davis · Commissioner v. Makransky
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 15 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“sole shareholder, are always essentially equivalent to a dividend under section 302(b)(1) ; (3) business purpose is irrelevant in determining dividend equivalency under section 302(b)(1) ; and (4) in order to avoid dividend equivalency, the redemption must result in a”
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.