Andersen v. Commissioner’s Empirical Analysis
1964
Citation profile
1
cited by 1 later decisions
October 1968
most recently cited
Relationships
Relies on Lewis v. Commissioner · Gallagher v. Commissioner · Lewis v. Commissioner · Missisquoi Corp. v. Commissioner · Gus Russell, Inc. 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 1 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Our determination of the substantive question [reorganization] is not controlled by whether it is more advantageous tax-wise to have a reorganization or not.”
1 later decision quote this exact passage“* * * Amounts distributed in complete liquidation of a corporation shall be treated as in full payment in exchange for the stock.”
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.