Stauffer v. Commissioner’s Empirical Analysis
1967
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 14 later decisions — most recently June 1986
2 federal appellate ·
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 United States v. Equitable Life Assurance Society · Libson Shops, Inc., v. Koehler, District Director of Internal Revenue · Helvering v. Southwest Consolidated Corp. · Bazley v. Commissioner · Marr v. United States
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.
“The (F)-type reorganization presumes that the surviving corporation is the same corporation as the predecessor in every respect, except for minor or technical differences.”
1 later decision quote this exact passage“mere change in identity, form, or place of organization of a corporation " (emphasis supplied). Although the phrase "of a corporation”
1 later decision quote this exact passage“was deleted in the Revenue Act of 1924, the House Ways and Means Committee explained the deletion as”
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.