Fry v. Commissioner’s Empirical Analysis
1945
Citation profile
2 federal appellate · 1 district ·
How this case has been cited
Cited by 12 later decisions — most recently July 1968
2 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
Relies on Helvering v. Alabama Asphaltic Limestone Co. · Heller v. Commissioner · Heller v. Commissioner · Survaunt v. Commissioner · Morley Cypress Trust, Schedule "B" 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 12 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[[Image here]] (g) Definition of Reorganization. — As used in this section (other than subsection (b) (10) and subsection (1)) and in section 113 (other than subsection (a) (22))— ******* (2) The term “a party to a reorganization” includes a corporation resulting from a reorganization and includes both corporations in the case of a reorganization resulting from the acquisition by one corporation of stock or properties of another.”
2 later decisions quote this exact passage“one of a series of distributions in complete cancellation or redemption of all or a portion of its stock”
1 later decision quote this exact passage“under the second of the two forms of partial liquidation defined by section 115 (i) , supra, viz.:”
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.