Kennemer v. Commissioner’s Empirical Analysis
96 F.2d 177 · 1938
Citation profile
19 federal appellate ·
How this case has been cited
Cited by 45 later decisions — most recently March 1999 · most notably Aurore B. Benoit, Transferee v. Commissioner of Internal Revenue (1956), Benoit v. Commissioner (1955)
19 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. § 115
Relies on Weiss v. Stearn · Hellmich v. Hellman · Holmby Corp. v. Commissioner of Internal Revenue · Kennemer v. Commissioner · Bruce v. Helvering
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 45 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“intention to liquidate the business coupled with the actual distribution”
3 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.