Miller v. Commissioner’s Empirical Analysis
84 F.2d 415 · 1936
Citation profile
23 federal appellate · 2 state decisions
How this case has been cited
Cited by 31 later decisions — most recently February 2016 · most notably William Liddon v. Commissioner of Internal Revenue, Maria Prothro Liddon v. Commissioner of Internal Revenue (1956), Seiberling Rubber Co. v. Commissioner (1948)
23 federal appellate · 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. § 112
Relies on Pinellas Ice & Cold Storage Co. v. Commissioner · Helvering v. Minnesota Tea Co. · John A. Nelson Co. v. Helvering · Helvering v. Watts · Cortland Specialty 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 31 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“It is almost universal experience that some nonassenting stock must be acquired otherwise than through the mechanics of the consolidation plan.”
1 later decision quote this exact passage · from the majority“We attach no importance to the fact that some of the stockholders in the transferring corporation acquired no interest in the transferee.”
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.