Squier v. Commissioner’s Empirical Analysis
1961
Citation profile
10 federal appellate ·
How this case has been cited
Cited by 32 later decisions — most recently July 1986 · most notably Bradbury v. Commissioner (1962), Benjamin v. Commissioner (1976)
10 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 Lewis 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 32 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[T]he record herein reveals a sharp cleavage between the executor and members of the Squier family, and in spite of the attribution rules as to stock “ownership,” the redemptions herein in fact resulted in a crucial reduction of the estate’s control over the corporation. [Emphasis on “control” in original.] Accordingly, notwithstanding the attribution rules, the re-demptions in this case did result in a substantial dislocation of relative stockholdings in the corporation and also in'fact brought about a significant change in control. [Id. at 956 (emphasis added).]”
2 later decisions 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.