Shimberg v. United States’s Empirical Analysis
577 F.2d 283 · 1978
Citation profile
6 federal appellate ·
Relationships
Applies 26 U.S.C. § 302 · 26 U.S.C. § 316 · 26 U.S.C. § 356 · 26 U.S.C. § 368
Relies on United States v. Phellis · Pinellas Ice & Cold Storage Co. v. Commissioner · United States v. Equitable Life Assurance Society · Le Tulle v. Scofield · Helvering v. Alabama Asphaltic Limestone Co.
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 13 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the effect of the distribution of a dividend”
5 later decisions quote this exact passage · from the majority“§ 356(a)(2) requires a determination of whether the distribution would have been taxed as a dividend if made prior to the reorganization or if no reorganization had occurred.”
3 later decisions quote this exact passage · from the majority“his ratable share of the undistributed earnings and profits of the corporation.”
3 later decisions 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.