Kinkel v. McGowan’s Empirical Analysis
188 F.2d 734 · 1951
Citation profile
9
cited by 9 later decisions
October 1972
most recently cited
6 federal appellate ·
Relationships
Relies on Helvering v. San Joaquin Fruit & Investment Co. · McFeely v. Commissioner · Gentsch v. Goodyear Tire & Rubber Co. · Makowski v. Benson
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 9 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““Under subsec. (k) [now § 367], however, the reorganization of a foreign corporation, shall not be recognized unless prior to the exchange or distribution of securities involved ‘it has been established to the satisfaction of the Commissioner that such exchange or distribution is not in pursuance of a plan having as one of its principal purposes the avoidance of Federal income taxes.’ Art. 581 of U.S.Treas. Reg. 77, promulgated under the Act of 1932, implements this statute by requiring the taxpayer who desires to take advantage of the section to furnish a statement under oath of the facts relating to the plan to the Commissioner at the time of the reorganization. No such steps were taken in this case. Plaintiffs argue that the intent of the statutory provision is to prevent transfer from a domestic to a foreign corporation, and not transfers between wholly foreign corporations. But the statute makes no such distinction in terms, and there is nothing to indicate any such limited intent upon the part of the legislators.” 188 F.2d at 737 .”
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.