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← 36 F.2d 11 - De Blois v. Commissioner

De Blois v. Commissioner’s Empirical Analysis

36 F.2d 11 · 1929

Citation profile

6
cited by 6 later decisions
November 1953
most recently cited

5 federal appellate · 1 district ·

How this case has been cited

Cited by 6 later decisions — most recently November 1953

5 federal appellate · 1 district ·

401929193019401950decided

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 United States v. Phellis · Weiss v. Stearn · Marr v. United States · Rockefeller v. United States · Cullinan v. Walker

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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

  1. ““Reorganization. A term in common use to denote the carrying out, by proper agreements and legal proceedings, of a business plan for winding up the affairs of, or foreclosing a mortgage or mortgages upon the property of, insolvent corporations, more frequently railroad companies. It is usually by the judicial sale of the corporate property and franchises, and the formation, by the purchasers of a new corporation, in which the property and franchises are thereupon vested, and the stock and bonds of which are divided among such of the parties interested 'in the old company as are parties to the reorganization plan.””
    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.