Electrical Securities Corp. v. Commissioner’s Empirical Analysis
92 F.2d 593 · 1937
Citation profile
11 federal appellate · 1 district ·
How this case has been cited
Cited by 20 later decisions — most recently June 1967
11 federal appellate · 1 district ·
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 Gregory v. Helvering · Helvering v. Minnesota Tea Co. · Ballwood Co. v. Commissioner · Independent Oil 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 20 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“purpose of the section (112) is apparent; it was meant to allow businesses to be reconstructed when the resulting interests were substantially unchanged.”
2 later decisions 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.