Redding v. Commissioner’s Empirical Analysis
1979
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 20 later decisions — most recently October 2014
4 federal appellate ·
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. Hallock · Parham v. Cortese · Golsen v. Commissioner · Golsen v. Commissioner · Commissioner of Internal Revenue v. National Alfalfa Dehydrating and Milling Company
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 20 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“For if the rights distribution was but a step to be ignored in a section 355 transaction, we need not decide whether the rights distribution standing alone would be a taxable event or whether the Palmer doctrine has viability under the 1954 Code. . . . Because we resolve this case in petitioners' favor on the section 355 issue without reliance upon the stock rights issue in Palmer, we do not reach the question of the Palmer doctrine's current vitality.”
2 later decisions quote this exact passage“detailed and specific requirements of section 355.”
2 later decisions quote this exact passage“)- (i) distributes to a shareholder, with respect to its stock, or (ii) distributes to a security holder, in exchange for its securities, solely stock or securities of a corporation (referred to in this section as”
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.