Felin v. Kyle’s Empirical Analysis
102 F.2d 349 · 1939
Citation profile
10 federal appellate · 1 district ·
How this case has been cited
Cited by 20 later decisions — most recently March 2004
10 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
Applies 26 U.S.C. § 101
Relies on Hale v. Helvering · Watson v. Commissioner · United States v. Fairbanks
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 20 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“It is true that the word ‘redemption’ is defined as a ‘buying back; a purchase back; a repurchase’. However, as so defined, it is used chiefly in connection with the redemption by a mortgagor of his mortgaged property, or by a pledgor of pledged property or in similar situations. When it is applied to a transaction in which a corporation redeems certain outstanding bonds or notes, for the purpose of cancelling them, the word ‘redemption’ carries with it the idea of ‘paying back’ or ‘satisfying one’s indebtedness’.”
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.