Commissioner v. Tyng’s Empirical Analysis
106 F.2d 55 · 1939
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 10 later decisions (1 by the Supreme Court) — most recently December 1967
3 federal appellate ·
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 · 26 U.S.C. § 112 · 26 U.S.C. § 113
Relies on Pinellas Ice & Cold Storage Co. v. Commissioner · Ritter v. United States · John A. Nelson Co. v. Helvering · Helvering v. Watts · Cortland Specialty 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 10 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““(3) Stock for stock on reorganization. No-gain or loss shall be recognized if stock or securities in a corporation a party to a reorganization are, in pursuance of the plan of reorganization, exchanged solely for stock or securities in such corporation or in another corporation a party to the reorganization.””
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.