Amoco Corporation v. Commissioner of Internal Revenue’s Empirical Analysis
Citation profile
1 district · 1 state decisions
Relationships
Applies 26 U.S.C. § 901
Relies on Illinois Brick Co. v. Illinois · First National City Bank v. Banco Para El Comercio Exterior De Cuba · Citizens Bank of Md. v. Strumpf · Smiley v. Citibank (South Dakota), N. A. · Lebron v. National Railroad Passenger Corporation
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 14 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“itself) and that it was the sole entity that received the benefit of the (erroneous) tax credit.”
1 later decision quote this exact passage · from the majority“clear that any benefit to EGPC is a benefit to the government of Egypt, and vice versa”
1 later decision quote this exact passage · from the majority“the twin facts that EGPC is an instrumentality of the Egyptian government (though not”
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.