Coley v. Commissioner’s Empirical Analysis
1941
Citation profile
14
cited by 14 later decisions
February 1962
most recently cited
1 federal appellate ·
Relationships
Relies on Smith v. Commissioner · Britt v. Commissioner · Frelmort Realty Corp. v. Commissioner · Robinson v. Commissioner · Murchison 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 14 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“a distribution by a corporation in complete cancellation or redemption of a part. of its stock, or one of a series of distributions in complete cancellation or redemption of all or a portion of its stock.”
2 later decisions quote this exact passage“amounts distributed in partial liquidation”
1 later decision quote this exact passage
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.