Leary v. Commissioner’s Empirical Analysis
1936
Citation profile
7
cited by 7 later decisions
July 1941
most recently cited
1 federal appellate ·
Relationships
Relies on Pinellas Ice & Cold Storage Co. v. Commissioner · Helvering v. Minnesota Tea Co. · Helvering v. Watts · Winston Bros. 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 7 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“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 were transferred.”
1 later decision quote this exact passagee.g. Kahn 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.