D. N. & E. Walter & Co. v. Commissioner’s Empirical Analysis
1928
Citation profile
1 federal appellate · 1 district ·
How this case has been cited
Cited by 23 later decisions — most recently January 2010
1 federal appellate · 1 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
Relies on Herald-Despatch Co. v. Commissioner · St. Louis Screw Co. v. Commissioner · Goldstein Bros. Amusement Co. v. Commissioner · Hutchins Lumber & Storage Co. v. Commissioner · Dixie Mfg. Co. v. Commissioner
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 23 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * The mere fact of family and business relationship standing alone is insufficient to constitute control or warrant persons standing in such relationship constituting the same interests. Appeal of Goldstein Bros. Amusement Co., 3 B. T. A. 408; and intercompany transactions or the absence of them, without the necessary stock ownership or control as provided in the statute, is not sufficient to permit or require affiliation. Appeal of Greenville Coaling and Export Corporation, 4 B. T. A. 183.”
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.