Commissioner v. Brown Shoe Co.’s Empirical Analysis
175 F.2d 305 · 1949
Citation profile
8 federal appellate ·
How this case has been cited
Cited by 12 later decisions (3 by the Supreme Court) — most recently April 2019
8 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.
Appellate journey
Relationships
Applies 26 U.S.C. § 114
Relies on United States v. United States Gypsum Co. · Commissioner of Internal Revenue v. South Texas Lumber Co · Detroit Edison Co. v. Commissioner · LaBelle Iron Works v. United States · Willcuts v. Milton Dairy 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 12 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“by a corporation from a shareholder as paid-in surplus or from any person as a contribution to capital, then the basis shall be the same as it would be in the hands of the transferor * * * [emphasis added].”
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.