Redding v. Commissioner’s Empirical Analysis
1980
Citation profile
10 federal appellate · 1 district · 2 state decisions
How this case has been cited
Cited by 33 later decisions — most recently October 2014 · most notably Cal-Maine Foods, Inc. v. Commissioner (1989), Schulz v. Commissioner (1982)
10 federal appellate · 1 district · 2 state decisions
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
Applies 26 U.S.C. § 355
Relies on Helvering v. Hallock · Palmer v. Commissioner · Commissioner v. Gordon · King Enterprises, Inc. v. United States · Television Industries, Inc. 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 33 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the steps are so interdependent that the legal relations created by one transaction would have been fruitless without a completion of the series.”
6 later decisions quote this exact passage · from the dissent“purportedly separate transactions will be amalgamated into a single transaction when it appears that they were really component parts of a single transaction intended from the outset to be taken for the purpose of reaching the ultimate result.”
2 later decisions quote this exact passage · from the majority“Step Transactions in Corporate Reorganizations,”
2 later decisions quote this exact passage · from the dissent
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.