Hickok v. Commissioner’s Empirical Analysis
1959
Citation profile
How this case has been cited
Cited by 7 later decisions — most recently July 1984
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
Relies on Gregory v. Helvering · Pinellas Ice & Cold Storage Co. v. Commissioner · Le Tulle v. Scofield · Helvering v. Southwest Consolidated Corp. · Bazley 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 7 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“recapitalization” in the statute includes a requirement of the continuance of the old interest in proprietary form when recapitalization plans so often contemplate converting such interest to a nonproprietary form. We think that the”
1 later decision quote this exact passage“reshuffling of a capital structure within the framework of an existing corporation.”
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.