Helvering v. Cement Investors, Inc.’s Empirical Analysis
316 U.S. 527 · 1942
Citation profile
84 federal appellate · 6 district ·
How this case has been cited
Cited by 188 later decisions (6 by the Supreme Court) — most recently March 2006 · most notably Spiegel's Estate v. Commissioner of Internal Revenue (1949), Helvering v. Southwest Consolidated Corp. (1942)
84 federal appellate · 6 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 of Internal Revenue v. Cement Investors, Inc. (from Tenth Circuit Court of Appeals)
Relationships
Relies on Helvering v. Southwest Consolidated Corp. · Helvering v. Alabama Asphaltic Limestone Co. · Helvering v. Wood · Portland Oil 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 188 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““In case of reorganizations of insolvent corporations the creditors have the right to exclude the stockholders entirely from the reorganization plan. When the stockholders are excluded and the creditors of the old company become the stockholders of the new, ‘it conforms to realities to date their equity ownership’ from the time when the processes of the law were invoked ‘to enforce their rights of full priority.’ Helvering v. Alabama Asphaltic Limestone Co., 315 U.S. 179 [ 62 S.Ct. 540 , 543, 86 L.Ed. 775 ].” * * *”
2 later decisions quote this exact passage · from the majority“* * * * * “(8) Property acquired by issuance of stock or as paid-in surplus. If the property was acquired after December 31, 1920, by a corporation — * * * “(B) as paid-in surplus or as a contribution to capital, then the basis shall be the same as it would be in the hands of the transferor, increased in the amount of gain or decreased ' in' the amount of loss recognized to the transferor upon such transfer under the law applicable to the year in which the transfer was made.””
1 later decision quote this exact passage · from the majority““No gain or loss shall be recognized if property is transferred to a corporation by one or more persons solely in exchange for stock or securities in such corporation, * * (Emphasis supplied.)”
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.