H. S. D. Co. v. Kavanagh’s Empirical Analysis
1950
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 5 later decisions (1 by the Supreme Court) — most recently September 2003
1 federal appellate ·
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 26 U.S.C. § 165 · 26 U.S.C. § 23 · 28 U.S.C. § 1340
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 5 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““In computing income for the purpose of determining income tax liability, contributions made by an employer to or under a stock bonus, pension or profit sharing plan are deductible in the year paid only if the trust created under such plan is exempt * * * or, if not so exempt, such contributions are deductible in the year paid only in the case of an employee whose beneficial interest in such contribution is non-forfeitable at the time made. * * * ” (Emphasis added.) p. 69.”
1 later decision quote this exact passage“it appears that an employer’s stock bonus, pension and profit-sharing plan is not operated for the exclusive benefit of the employees, but as a mere subterfuge to build up the employer’s capital reserves and to provide what are in effect benefits which discriminate in favor of executive officers who are shareholders * * * [ 88 F. Supp. at 69 .]”
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.