Campbell v. Sailer’s Empirical Analysis
224 F.2d 641 · 1955
Citation profile
3 federal appellate ·
Relationships
Applies 26 U.S.C. § 117 · 26 U.S.C. § 22
Relies on McDonald v. Commissioner of Internal Revenue · United States v. Gilmartin · National City Lines, Inc. v. United States · Clyde C. Pierce Corp. v. Commissioner · National City Lines, Inc. 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 5 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“For the purposes of this chapter, amounts received by the holder upon the retirement of bonds, debentures, notes, or certificates or other evidences of indebtedness issued by any corporation (including those issued by a government or political subdivision thereof), with interest coupons or in registered form, shall be considered as amounts received in exchange therefor.”
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.