first step
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 391 U.S. 83 - Commissioner v. Gordon · 1968Most cited · 319 citing opinions
multi-step corporate divestiture
if one transaction is to be characterized as a 'first step' there must be a binding commitment to take the later steps
How often courts cite the case defining “first step”
Court decisions citing the opinion that defined “first step” — 319 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.