McCarthy v. Conley’s Empirical Analysis
341 F.2d 948 · 1965
Citation profile
3 federal appellate · 1 district ·
How this case has been cited
Cited by 10 later decisions — most recently May 1995
3 federal appellate · 1 district ·
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 Higgins v. Smith · Central Railroad v. Pennsylvania · Commissioner of Internal Revenue v. Bedford's Estate · McWilliams v. Commissioner · Boston & Maine R. Co. v. United States
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 10 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[A] distribution shall be treated as in partial liquidation of a corporation if— (2) the distribution is not essentially equivalent to a dividend, is in redemption of a part of the stock of the corporation pursuant to a plan, and occurs within the taxable year in which the plan is adopted or within the succeeding taxable year,”
1 later decision quote this exact passage · from the majority“Partial liquidations. — Amounts distributed in partial liquidation of a corporation (as defined in section 346) shall be treated as in part or full payment in exchange for the stock.”
1 later decision quote this exact passage · from the majority“absolute prohibition * * * against the allowance of losses on any sales between the members of certain designated groups”
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.