A.E. Staley Mfg. Co. v. Commissioner’s Empirical Analysis
1995
Citation profile
25
cited by 25 later decisions
April 2009
most recently cited
Relationships
Applies 26 U.S.C. § 162 · 26 U.S.C. § 167
Relies on Welch v. Helvering · Indopco, Inc. v. Commissioner · Cohan v. Commissioner · United States v. Gilmore · Woodward 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 25 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“was that the offer was inadequate and that a Tate & Lyle takeover would not be in the best interests of SCI, because Tate & Lyle 'brought nothing to the table' in terms of capital, marketing, or research and development and, also, because Tate & Lyle would abandon the SCI long-term strategic plan of entering the food service business.”
1 later decision quote this exact passage“The management, board of directors, and investment bankers of SCI considered the Tate & Lyle tender offer to be hostile, because Tate & Lyle made it directly to SCI shareholders without the knowledge, endorsement, or encouragement of the management or the board of directors of SCI.”
1 later decision quote this exact passage“[d]efensive measures are not intended to produce any lasting improvements; their goal is merely to preserve the status quo, to enable the target to continue its business operations in the same manner as before the threat emerged.”
1 later decision quote this exact passage · from the dissent
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.