Commissioner of Internal Revenue v. Oscar E. Baan and Evelyn K. Baan’s Empirical Analysis
1967
Citation profile
19 federal appellate · 2 state decisions
How this case has been cited
Cited by 35 later decisions — most recently November 2009 · most notably Redding v. Commissioner (1980), Irving Gordon and Margaret Gordon v. Cmmissioner of Intenal Revenue (1970)
19 federal appellate · 2 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.
Relationships
Applies 26 U.S.C. § 112 · 26 U.S.C. § 355
Relies on Gregory v. Helvering · Commissioner v. LoBue · Helvering v. Southwest Consolidated Corp. · Palmer v. Commissioner · Albert Gordon MacRae and Sheila MacRae v. Commissioner of Internal Revenue
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 35 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“of the controlled corporation. Further, in view of section 355(a) (1)(D)(ii), which incorporates the”
3 later decisions quote this exact passage · from the majority“(a) Effect on distributees (1) General rule. If (A) a corporation (referred to in this section as the “distributing corporation”) (i) distributes to a shareholder, with respect to its stock, or (ii) distributes to a security holder, in exchange for its securities, solely stock or securities of a corporation (referred to in this section as “controlled corporation”) which it controls immediately before the distribution, (B) the transaction was not used principally as a device for the distribution of the earnings and profits of the distributing corporation or the controlled corporation or both (but the mere fact that subsequent to the distribution stock or securities in one or more of such corporations are sold or exchanged by all or some of the distributees (other than pursuant to an arrangement negotiated or agreed upon prior to such distribution) shall not be construed to mean that the transaction was used principally as such a device), (C) the requirements of subsection (b) (relating to active businesses) are satisfied, and (D) as part of the distribution, the distributing corporation distributes- (i) all of the stock and securities in. the controlled corporation held by it immediately before the distribution, or (ii) an amount of stock in the controlled corporation constituting control within the meaning of section 368(c), and it is established to the satisfaction of the Secretary that the retention by the distributing corporation of stock (or stock and securities) in'the c”
2 later decisions quote this exact passage · from the majority““as part of the distribution, the distributing corporation distributes— (i) all of the stock and securities in the controlled corporation held by it immediately before the distribution, or (ii) an amount of stock in the controlled corporation constituting control within the meaning of section 368 (c), and it is established to the satisfaction of the Secretary or his delegate that the retention by the distributing corporation of stock (or stock and securities) in the controlled corporation was not in pursuance of a plan having as one of its principal purposes the avoidance of Federal income tax.””
2 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.