Roebling v. Commissioner’s Empirical Analysis
143 F.2d 810 · 1944
Citation profile
10 federal appellate ·
How this case has been cited
Cited by 18 later decisions — most recently May 1980
10 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 Pinellas Ice & Cold Storage Co. v. Commissioner · Le Tulle v. Scofield · Helvering v. Southwest Consolidated Corp. · Helvering v. Alabama Asphaltic Limestone Co. · Helvering v. Minnesota Tea Co.
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 18 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(1) The term “reorganization” means (A) a statutory merger or consolidation * * *”
3 later decisions quote this exact passage · from the majority“(b) Exchanges Solely in Kind.— **»*»♦* (3) Stock foe stock on reorganization. — 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.”
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.