Kitselman v. Commissioner’s Empirical Analysis
1935
Citation profile
3
cited by 3 later decisions
February 1940
most recently cited
Relationships
Relies on Pinellas Ice & Cold Storage Co. v. Commissioner · Weiss v. Wiener · Moder v. United States · First Nat'l Bank v. Commissioner · Newberry Lumber & Chem. 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 3 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * * * * * (i) Definition of reorganisation.—As used in this section and sections 113 and 115— (1) The term “reorganization” means (A) 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 substantially all the properties of another corporation) * * *.”
1 later decision quote this exact passage · from the majoritye.g. Tyng v. Commissioner
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.