Commissioner v. National Carbide Corp.’s Empirical Analysis
167 F.2d 304 · 1948
Citation profile
26 federal appellate · 1 district · 9 state decisions
How this case has been cited
Cited by 55 later decisions (3 by the Supreme Court) — most recently August 2019 · most notably National Carbide Corporation v. Commissioner of Internal Revenue (1949), 13 Cal. 3d 68 - No Oil, Inc. v. City of Los Angeles (1974)
26 federal appellate · 1 district · 9 state decisions
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.
Appellate journey
Relationships
Relies on Gregory v. Helvering · Moline Properties, Inc. v. Commissioner · Higgins v. Smith · Dobson v. Commissioner · Crane 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 55 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“chameleons, which reflect the color of their environment.”
12 later decisions quote this exact passage · from the majority““The facts are not in dispute, for the argument is plainly untenable that the Tax Court’s declaration that the income from the three businesses ‘was the income and property of Aireo as principal’ was a finding of fact; on the contrary, that was exactly the issue on which the case turned.””
3 later decisions quote this exact passage · from the majority“was not created or used for some business purpose, but as a screen for another corporation which, or an individual who, was conducting the business. In Gregory v. Helvering the taxpayer had organized a corporation only to serve as a means of transfer; it was used once and only for that purpose, and was dissolved as soon as it had done so. The Court held that it was not a 'corporation' within the meaning of that term, as Congress must be understood to have used it, because in common speech, it means a jural person created to conduct industry, commerce, charity or some other commonly practised activity, and not to serve merely as an escape from taxation.”
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.