Berry v. Commissioner’s Empirical Analysis
1956
Citation profile
2 federal appellate ·
Relationships
Relies on Wier Long Leaf Lumber Co. v. Commissioner of Internal Revenue · A B C Brewing Corporation (Formerly Aztec Brewing Co.), a Corporation v. Commissioner of Internal Revenue · Smith v. Commissioner · Columbia River Orchards, Inc. v. Commissioner · Wurtsbaugh 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 3 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““A corporation is not in existence after it ceases business and dissolves, retaining no assets, whether or not under State law it may thereafter be treated as continuing as a corporation for certain limited purposes connected with winding up its affairs, such as for the purpose of suing and being sued. If the corporation has valuable claims for which . it will bring suit during this period, it has retained assets, and it continues in existence. A corporation does not go out of existence if it is merely turned over to receivers or trustees who continue to operate it.””
3 later decisions quote this exact passage““In the instant case, if we accept the stipulation as we do, the corporation had ceased all operations and disposed of all its assets on October 31, 1949, and was thus dissolved de facto, even though it may not yet have been formally dissolved.””
3 later decisions quote this exact passage“the corporation disposed of all its assets on October 31, 1949, and ceased to do business on that date.”
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.