Turnbow v. Commissioner’s Empirical Analysis
1961
Citation profile
25 federal appellate · 3 district · 1 state decisions
How this case has been cited
Cited by 60 later decisions (1 by the Supreme Court) — most recently January 2011 · most notably J. E. Davant and Kathryn Davant v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. J. E. Davant and Kathryn Davant (1966), South Texas Rice Warehouse Co. v. Commissioner (1965)
25 federal appellate · 3 district · 1 state decisions
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.
Appellate journey
reviewedCommissioner v. Turnbow (from Ninth Circuit Court of Appeals)
Relationships
Applies 26 U.S.C. § 2
Relies on Helvering v. Southwest Consolidated Corp. · Martin v. Davis · Howard v. Commissioner · Bonham 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 60 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(1) The term “reorganization” means . . (B) the acquisition by one corporation, in exchange solely for all or a part of its voting stock, of at least 80 per centum of the voting stock and at least 80 per centum of the total number of shares of all other classes of stock of another corporation, or (C) the acquisition by one corporation, in exchange solely for all or a part of its voting stock, of substantially all the properties of another corporation, but in determining whether the exchange is solely for voting stock the assumption by the acquiring corporation of a liability of the other, or the fact that property acquired is subject to a liability, shall be disregarded, . . . Revenue Act of 1939, c. 247, 53 Stat. 862 , 870, § 213(b).”
5 later decisions quote this exact passage · from the majority““Because of the arbitrary and technical character, and of the somewhat ‘hodgepodge’ form, of the statutes involved, the interpretation problem presented is highly complicated; and although both parties rely upon the ‘plain words’ of these statutes, they arrive at diametrically opposed conclusions. That plausible arguments can be and have been made in support of each conclusion must be admitted; and, as might be expected, they have hardly lightened our inescapable burden of decision.””
3 later decisions quote this exact passage · from the majority“(1) Recognition of gain. — If— (A) section 354 or 355 would apply to an exchange but for the fact that (B) the property received in the exchange consists not only of property permitted by section 354 or 355 to be received without the recognition of gain but also of other property or money, then the gain, if any, to the recipient shall be recognized, but in an amount not in excess of the sum of such money and the fair market value of such other property.””
3 later decisions 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.