Stoody v. Commissioner’s Empirical Analysis
1976
Citation profile
How this case has been cited
Cited by 29 later decisions — most recently October 2003 · most notably Stoody v. Commissioner (1977), Redwood Empire Sav. & Loan Asso. v. Commissioner (1977)
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. § 1211
Relies on Commissioner v. Sunnen · Moline Properties, Inc. v. Commissioner · Parham v. Cortese · Golsen v. Commissioner · Golsen 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 29 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the degree of corporate business purpose or activity required to recognize the separate existence of a corporation is extremely low.”
1 later decision quote this exact passagee.g. Doe v. Commissioner
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.