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← 105 TC 166 - A.E. Staley Mfg. Co. v. Commissioner

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.

  1. “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
  2. “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
  3. “[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.