Weaver v. Commissioner’s Empirical Analysis
1959
Citation profile
10 federal appellate ·
How this case has been cited
Cited by 25 later decisions — most recently August 1976 · most notably Bryan v. Commissioner (1960), Easson v. Commissioner (1961)
10 federal appellate ·
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 12 U.S.C. § 1750B · 26 U.S.C. § 112 · 26 U.S.C. § 117 · 26 U.S.C. § 22 · 26 U.S.C. § 357
Relies on Crane v. Commissioner · United States v. Hendler · Sorin v. Commissioner · Commissioner v. Gross · Dunigan v. Burnet
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 25 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“******* (5) Transfer to corporation controlled by transferor. — 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, and immediately after the exchange such person or persons are in control of the corporation; * * *”
1 later decision quote this exact passage“principal purpose with respect to the assumption of the liabilities by the four corporations was a purpose to avoid tax,”
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.