Halliburton v. Commissioner’s Empirical Analysis
78 F.2d 265 · 1935
Citation profile
33 federal appellate ·
How this case has been cited
Cited by 47 later decisions — most recently September 1983 · most notably Stewart v. Commissioner (1983), Portland Oil Co. v. Commissioner (1940)
33 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
Applies 26 U.S.C. § 934 · 26 U.S.C. § 935
Relies on United States v. Phellis · Pirie v. Chicago Title & Trust Co. · Fidelity & Deposit Co. v. Arenz · West Texas Refining & Development Co. v. Commissioner · Tulsa Tribune Co. 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 47 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““No gain or loss shall be recognized if property is transferred to a corporation * * * by one or more persons solely in exchange for stock or securities in such corporation and immediately after the exchange such person or persons are in control * * * of the corporation.” (Emphasis supplied.)”
3 later decisions quote this exact passage · from the majority““As used in this section tile term ‘control’ means the ownership of at least 80 per centum of the voting stock and at least 80 per centum of the total number of shares of all other classes of stock of the corporation.””
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.