Tate v. Commissioner’s Empirical Analysis
97 F.2d 658 · 1938
Citation profile
9 federal appellate · 2 district ·
How this case has been cited
Cited by 16 later decisions (1 by the Supreme Court) — most recently January 1965
9 federal appellate · 2 district ·
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. § 112 · 26 U.S.C. § 115
Relies on Helvering v. Taylor · Dayton Power & Light Co. v. Public Utilities Commission · Palmer v. Commissioner · Wiese v. Commissioner · Helvering v. Canfield
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 16 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“"Whether a dividend is a `distribution in liquidation' is a question of fact, and depends upon the intent of the directors of the corporation."”
2 later decisions quote this exact passage · from the majority“"Obviously this dividend was not a complete liquidation of the corporation. It could be a partial liquidation only if one of a series of distributions in complete redemption of stock. The only evidence in the record that this distribution was of such a nature is (1) the designation given it by the board of directors and (2) the unusual size of the dividend. * * * What a corporation may call a distribution of profits or surplus is not necessarily controlling." (Emphasis added.)”
1 later decision quote this exact passage · from the majority“"Nevertheless, in view of all of the circumstances, we can not say as a matter of law that the Board of Tax Appeals should have found that the 1928 dividend was a distribution in liquidation."”
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.