Alpers v. Commissioner’s Empirical Analysis
126 F.2d 58 · 1942
Citation profile
22
cited by 22 later decisions
May 1959
most recently cited
15 federal appellate ·
Relationships
Relies on Lyeth v. Hoey · Borg v. International Silver Co. · Smith v. Commissioner · Britt v. Commissioner · Amelia H. Cohen Trust 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 22 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““In any event the respondent has made no contention that the distinction between retired stock and treasury stock is not justified by the statute, and we shall assume that it is.””
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.