Riddlesbarger v. Commissioner’s Empirical Analysis
1952
Citation profile
11
cited by 11 later decisions
March 1965
most recently cited
4 federal appellate · 1 district ·
Relationships
Applies 26 U.S.C. § 112
Relies on Gregory v. Helvering · Bazley v. Commissioner · Helvering v. Gregory · Chisholm v. Commissioner of Internal Revenue · Lewis 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 11 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““(1) The term ‘reorganization’ means * * * (D) a transfer by a corporation of all or a part of its assets to another corporation if immediately after the transfer the the transferor or its shareholders or both are in control of the corporation to which the assets are transferred * * *»”
2 later decisions 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.