Kanawha Gas & Utilities Co. v. Commissioner of Internal Revenue’s Empirical Analysis
214 F.2d 685 · 1954
Citation profile
59 federal appellate · 3 district · 2 state decisions
How this case has been cited
Cited by 98 later decisions — most recently October 2013 · most notably Professional Services v. Commissioner (1982), Redwing Carriers, Inc. v. Tomlinson (1968)
59 federal appellate · 3 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
Applies 26 U.S.C. § 113
Relies on Gregory v. Helvering · Commissioner of Internal Revenue v. Court Holding Co · Kimbell-Diamond Milling Co. v. Commissioner · Commissioner of Internal Revenue v. Ashland Oil & Refining 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 98 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“a series of transactions designed and executed as parts of a unitary plan to achieve an intended result,”
12 later decisions quote this exact passage · from the majority“* * * The Tax Court referred to Section 141 of the Revenue Act of 1928. Articles 37 and 38 of Regulations 75 applicable to the taxable year 1929 and subsequent years, and Internal Revenue Code Section 113(a) (11), and held that the petitioner is so limited. Concededly, that would be the correct result if petitioner acquired the stocks of the eight corporate vendors intending to assume and, for so long as conditions warranted, to maintain the relation of parent to subsidiaries. Actually, however, petitioner acquired those stocks solely as a means of acquiring their physical properties, intending throughout to cause the corporate vendors to distribute their assets in liquidation to petitioner as soon as it acquired legal title to the stocks; and petitioner promptly executed that plan in accordance with its terms. * * *”
2 later decisions 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.