Mather & Co. v. Commissioner’s Empirical Analysis
171 F.2d 864 · 1949
Citation profile
10 federal appellate ·
How this case has been cited
Cited by 15 later decisions — most recently June 1995
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
Applies 26 U.S.C. § 113
Relies on United States v. Hendler · Halliburton v. Commissioner · Labrot v. Burnet · Budd International Corp. v. Commissioner · Hartford-Empire Co. 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 15 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“However, coownership of'transferred property is not essential, and the several transfers need not be effected simultaneously if pursuant to a prior arrangement; nor is control of the new corporation required to he vested in the transferors in proportion to their interests in the property prior to the exchange; this latter requirement pertains only to the total value of stocks and securities received. * * * [Italics supplied.]”
2 later decisions quote this exact passage · from the majority“) shall be considered as stock or securities received by such transferor. [Emphasis supplied.] The”
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.