Apschnikat v. United States’s Empirical Analysis
421 F.2d 910 · 1970
Citation profile
4 federal appellate · 1 district ·
How this case has been cited
Cited by 14 later decisions — most recently October 1996
4 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
Applies 26 U.S.C. § 301 · 26 U.S.C. § 302
Relies on Commissioner of Internal Revenue v. Court Holding Co · Brady v. Southern Railway Co. · Wall v. United States · Holsey v. Commissioner of Internal Revenue · H. S. D. Co. v. Kavanagh
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 14 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“merely a corporate extension of the acquiring shareholders' 9 personalities”
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.