Commissioner v. Turnbow’s Empirical Analysis
1960
Citation profile
7 federal appellate · 1 district ·
How this case has been cited
Cited by 11 later decisions (1 by the Supreme Court) — most recently May 1980
7 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.
Appellate journey
Relationships
Relies on Helvering v. Winmill · Lykes v. United States · Helvering v. Southwest Consolidated Corp. · Howard v. Commissioner · Bonham 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 11 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““It is clear from the [legislative] history that, with specific abuses in mind, Congress sought to eliminate them by requiring that, for an acquisition to qualify for the tax advantages of a reorganization, it must be in exchange solely for voting stock.””
3 later decisions quote this exact passage · from the majority“(2) When in the reorganization of one or more corporations a person receives in place of any stock or securities owned by him, stock or securities in a corporation a party to or resulting from such reorganization. The word “reorganization,” as used in this paragraph, includes a merger or consolidation (including the acquisition by one corporation of at least a majority of the voting stock and at least a majority of the total number of shares of all other classes of stock of another corporation, or of substantially all the properties of another corporation), recapitalization, or mere change in identity, form, or place of”
2 later decisions quote this exact passage · from the majority“if it were not for the fact that the property received in exchange consist(ed) not only of property permitted . . . to be received without the recognition of gain, but also of other property or money.”
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.