Bondholders Committee v. Commissioner’s Empirical Analysis
315 U.S. 189 · 1942
Citation profile
55 federal appellate · 3 district ·
How this case has been cited
Cited by 113 later decisions (10 by the Supreme Court) — most recently June 1987 · most notably Dandridge v. Williams (1970), Helvering v. Alabama Asphaltic Limestone Co. (1942)
55 federal appellate · 3 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
reviewedCommissioner v. Bondholders Committee (from Ninth Circuit Court of Appeals)
Relationships
Relies on Le Tulle v. Scofield · Helvering v. Alabama Asphaltic Limestone Co. · Palm Springs Holding Corp. v. Commissioner · Helvering v. New President Corp.
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 113 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““(1) The term ‘reorganization’ means (A) a statutory merger or consolidation, or (B) the acquisition iby one corporation in exchange solely for all or a part of its voting stock: of at least 80 per centum of the voting stock and at least 80 per centum of the total number of shares of all other classes of stock of another corporation; or of substantially all the properties of another corporation, or (C) a transfer by a corporation of all or a part of its assets to another corporation if immediately after the transfer the transferor or its stockholders or both are in control of the corporation to which the assets are transferred, or (D) a recapitalization, or (E) a mere change in identity, form, or place of organization, however effected.””
1 later decision quote this exact passage · from the majority“For tbe reasons stated in Helvering v. Alabama Asphaltic Limestone Co., supra, this transaction clearly would have been a “reorganization” within the meaning of § 112 (i) (1) but for one fact. That fact is that the property was not acquired by the committee or the new corporation from Marlborough Investment Co. * * *”
1 later decision quote this exact passage · from the majority“[t]he basis of assets bid in by a mortgage creditor on foreclosure is to be determined by the fair market value of the property.”
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.