Berner v. United States’s Empirical Analysis
282 F.2d 720 · 1960
Citation profile
2 federal appellate · 1 district ·
How this case has been cited
Cited by 14 later decisions — most recently February 1991
2 federal appellate · 1 district ·
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. § 112 · 26 U.S.C. § 23
Relies on Deputy v. du Pont · Pinellas Ice & Cold Storage Co. v. Commissioner · Le Tulle v. Scofield · Helvering v. Southwest Consolidated Corp. · Helvering v. Alabama Asphaltic Limestone 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 14 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“reorganization” means— * * * (E) a recapitalization; ....”
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.