Elyachar v. Gerel Corp.’s Empirical Analysis
1984
Citation profile
1 federal appellate ·
Relationships
Applies 18 U.S.C. § 1001 (Comprehensive Thrift and Bank Fraud Prosecution and Taxpayer Recovery Act of 1990) · 26 U.S.C. § 7206
Relies on Beaver v. . Beaver · Young v. . Young · Hamer v. . Sidway · In Re the Accounting of Van Alstyne · Wadd v. . Hazelton
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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[E]ven [symbolical] delivery must proceed to a point of no return, and this point can only be reached when there is a transfer of record on the stock books of the company. Obviously the donor does not surrender dominion and control of a part interest until the transfer of record is made because up until that time he may change his mind and withdraw his directive to the transfer agent.”
1 later decision 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.