Weicker v. Howbert’s Empirical Analysis
103 F.2d 105 · 1939
Citation profile
3 federal appellate · 1 district ·
How this case has been cited
Cited by 9 later decisions — most recently October 1966
3 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. § 112
Relies on Welch v. Helvering · Helvering v. Taylor · The Conqueror · Helvering v. Minnesota Tea Co. · Groman 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 9 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The term ‘reorganization’ means * -x- -x- (D) a transfer by a corporation of all or a part of its assets to another corporation if immediately after the transfer the transferor or its shareholders or both are in control of the corporation to which the assets are transferred * * * ” [Emphasis supplied.]”
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.