Cluster 259610 (1963)

green · 31 citation events across 10 courts. Showing the 3 strongest citers on record (one row per citing case, strongest signal kept).

All Green 3

Treatment trajectory · 1963 → 2026 · click a year to view the case as of then

196319942026

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green Herzog Miniature Lamp Works, Inc. v. Commissioner of Internal Revenue (1973)

Rule Authority · 2d Cir.

Corp. v. Commissioner, sup ra, 313 F.2d at 454.

green Granzotto v. Commissioner (1971)

Rule Authority · Tax Ct.

Oyster Shell Products Corporation v. C.I.R., 313 F. 2d 449 *233 (C.A. 2, 1963), aff'g. a memorandum opinion of this Court It is well established that the disbursement of corporate earnings to specific shareholders may constitute a dividend to such shareholders notwithstanding the fact that the formalities of a dividend declaration are not observed; that the distribution is not in proportion to the stockholdings; or, that some of the shareholders do not even participate in th…

green Duke Laboratories, Inc. v. United States (1963)

Cited · D. Conn. · signal: see

See Oyster Shell Products Corporation, Inc. v. Commissioner, 313 F.2d 449, 452-453 (2 Cir. 1963). 13 .