Bass v. Commissioner’s Empirical Analysis
129 F.2d 300 · 1942
Citation profile
10 federal appellate · 1 district ·
How this case has been cited
Cited by 13 later decisions — most recently July 1981
10 federal appellate · 1 district ·
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 Gregory v. Helvering · Eisner v. Macomber · United States v. Phellis · Helvering v. Southwest Consolidated Corp. · Commissioner v. Sansome
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 13 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““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.””
3 later decisions quote this exact passage · from the dissent“the ephemeral new corporation was simply an operation having no business or corporate purpose”
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.