Alexander & Baldwin, Ltd. v. Kanne’s Empirical Analysis
190 F.2d 153 · 1951
Citation profile
12 federal appellate ·
How this case has been cited
Cited by 17 later decisions — most recently March 1975
12 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
Relies on New Colonial Ice Co. v. Helvering · Lewellyn v. Electric Reduction Co. · Bercaw v. Commissioner · A. Giurlani & Bro., Inc. v. Commissioner · Milton Bradley Co. v. United States
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 17 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“'only when, if and to the extent that; after all the indebtedness and liquidation costs of Waterhouse Company had been paid, there remained an excess of assets.”
2 later decisions quote this exact passage“Here where there is no certainty that the debtor-creditor relationship ever will arise, the instant promise to pay money does not create a deductible debt.”
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.