amounts distributed in partial liquidation
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 303 U.S. 118 - Foster v. United States · 1938Most cited · 105 citing opinions
a distribution by a corporation in complete cancellation or redemption of a part of its stock, or one of a series of distributions in complete cancellation or redemption of all or a portion of its stock
How often courts cite the case defining “amounts distributed in partial liquidation”
Court decisions citing the opinion that defined “amounts distributed in partial liquidation” — 105 in all, by decade. Counts are citations to the defining case as a whole, not verified uses of the term. The dip in the most recent years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the latest years.