Lesser v. Commissioner’s Empirical Analysis
1956
Citation profile
How this case has been cited
Cited by 15 later decisions — most recently December 1978
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 Helvering v. Alabama Asphaltic Limestone Co. · Lewis v. Commissioner · Survaunt v. Commissioner · William Liddon v. Commissioner of Internal Revenue, Maria Prothro Liddon v. Commissioner of Internal Revenue · Bard-Parker Co. 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 15 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The motives of the stockholders are immaterial if there has been, in fact, a reorganization.”
1 later decision quote this exact passage“was taken only with a view toward the last”
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.