Guild v. Commissioner’s Empirical Analysis
1930
Citation profile
1 district · 2 state decisions
How this case has been cited
Cited by 45 later decisions — most recently December 1991 · most notably Gossett v. Commissioner (1931), Kennemer v. Commissioner (1937)
1 district · 2 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.
Relationships
Relies on Swift v. Tyson · Weiss v. Wiener · Weiss v. Stearn · Black & White Taxicab & Transfer Co. v. Brown & Yellow Taxicab & Transfer Co. · Kuhn v. Fairmont Coal 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 45 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Liquidation is not a technical status which can be assumed or discarded at will by a corporation by the adoption of a resolution by its stockholders, but an existing condition brought about by affirmative action, the normal and necessary result of which is the winding up of the corporate business.”
6 later decisions quote this exact passage“In resolving this question we are not bound by either state laws or the construction placed thereon by state courts, as is illustrated in Burk-Waggoner Oil Association v. Hopkins, 269 U.S. 110 , where it was held that a business organization might be a partnership under a state law and yet be considered for purposes of taxation as an association under the Revenue Acts of the United States. Compare also Weiss v. Wiener, 279 U.S. 333 .”
1 later decision quote this exact passage“distributed in complete liquidation of a corporation * * *”
1 later decision quote this exact passage
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.