Lloyd-Smith v. Commissioner’s Empirical Analysis
116 F.2d 642 · 1941
Citation profile
22 federal appellate ·
How this case has been cited
Cited by 41 later decisions — most recently June 2010 · most notably Skenandoa Rayon Corp. v. Commissioner of Internal Revenue (1941), Imel v. Commissioner (1973)
22 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
Relies on Kalb v. Feuerstein · Pinellas Ice & Cold Storage Co. v. Commissioner · Le Tulle v. Scofield · 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 41 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“solely in exchange for stock or securities in such corporation”
1 later decision quote this exact passage · from the majority“no loss from the exchange * * * shall be recognized.”
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.