Bahen & Wright, Inc. v. Commissioner’s Empirical Analysis
176 F.2d 538 · 1949
Citation profile
9 federal appellate · 3 district ·
How this case has been cited
Cited by 23 later decisions — most recently July 2017
9 federal appellate · 3 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
Applies 26 U.S.C. § 272 · 26 U.S.C. § 311 · 29 U.S.C. § 151 (§ 1 of the National Labor Relations Act)
Relies on Goldsmith v. United States Board of Tax Appeals · Bowers v. New York & Albany Lighterage Co. · Burk-Waggoner Oil Ass'n v. Hopkins · Lincoln Electric Co. v. Commissioner · Anderson 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 23 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““ * * * The Delaware statute explicitly provides for continued corporate existence for as long as may be necessary to reach a final de-. termination of any ‘proceeding’ as well as any ‘action or suit’ begun by or against a corporation within three years of its dissolution. The word ‘proceeding’ is obviously broader than action or suit and should be given full effect in order to achieve the fundamental purpose of the statute.””
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.