Beretta v. Commissioner’s Empirical Analysis
141 F.2d 452 · 1944
Citation profile
13 federal appellate · 1 district ·
How this case has been cited
Cited by 22 later decisions — most recently September 1988
13 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 Eisner v. Macomber · Kennemer v. Commissioner · Holmby Corp. v. Commissioner of Internal Revenue · Canal-Commercial Trust & Savings Bank v. Commissioner · Wilcox 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.
““A reduction in par value of capital stock upon a pro rata payment to each stockholder without an intent to wind up its affairs does not render such payment a distribution in partial liquidation, and in the absence of such intent and in the absence of the complete cancellation or redemption of a part of the stock by such payment the payment is taxable as income.” Beretta v. C. I. R., 141 F.2d 452 -455 (5 Cir.).”
1 later decision quote this exact passage · from the majority“There must be a manifest intention to liquidate and a continuing purpose to terminate and dissolve the corporation. Its activities must be directed to that end.”
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.