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← 43 TC 667 - Curry v. Commissioner

Curry v. Commissioner’s Empirical Analysis

1965

Citation profile

32
cited by 32 later decisions
August 1993
most recently cited

3 federal appellate ·

How this case has been cited

Cited by 32 later decisions — most recently August 1993 · most notably Dunn v. Commissioner (1978), Litton Business Systems, Inc. v. Commissioner (1973)

3 federal appellate ·

1601965197019801990decided

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 Gregory v. Helvering · John Kelley Co. v. Commissioner · Gooding Amusement Company, Incorporated v. Commissioner of Internal Revenue, F. E. Gooding v. Commissioner of Internal Revenue, Anna Elizabeth Gooding v. Commissioner of Internal Revenue, F. E. Gooding and Elizabeth Gooding v. Commissioner of Internal Revenue · Delsea Corp. v. Flickstein · Gilbert 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 32 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

  1. “the term “control” means the ownership of stock possessing at least 80 percent of the total combined voting power of all classes of stock entitled to vote and at least 80 percent of the total number of shares of all other classes of stock of the corporation.”
    1 later decision quote this exact passage · from the majority
    e.g. Baker Commodities, Inc. v. Commissioner
  2. “The fact that a fair cash price * * * would have been less than [the purchase price] is of little significance. There is quite a difference between a cash sale and a sale on terms.”
    1 later decision quote this exact passage
    e.g. Finkelman v. Commissioner

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.