Shull v. Commissioner’s Empirical Analysis
1960
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 8 later decisions — most recently December 1991
2 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
Relies on Smith v. Commissioner · Shull v. Commissioner · Shepherd v. F. J. Kress Box Co. · Shull 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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(A) General rule. In the case of property distributed in complete liquidation of a domestic corporation, if — "(i) the liquidation is made in pursuance of a plan of liquidation adopted after December 31, 1950, whether the taxable year of the corporation began on, before, or after January 1, 1951; and "(ii) the distribution is in complete cancellation or redemption of all the stock, and the transfer of all the property under the liquidation occurs within some one calendar month in 1951, 1952, or 1953 — then in the case of each qualified electing shareholder (as defined in subparagraph (C)) gain upon the shares owned by him at the time of the adoption of the plan of liquidation shall be recognized only to the extent provided in subparagraphs (E) and (F).”
1 later decision quote this exact passage · from the majority“has ceased to exist and shall stand dissolved and its Board of Directors shall proceed to settle up and adjust its business and affairs.”
1 later decision quote this exact passage · from the majority“but not for the purpose of continuing the business for which (it was) established.”
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.