solely
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 315 U.S. 194 - Helvering v. Southwest Consolidated Corp. · 1942Most cited · 446 citing opinions
reorganization exchange
Solely' leaves no leeway
Voting stock plus some other consideration does not meet the statutory requirement.
How often courts cite the case defining “solely”
Court decisions citing the opinion that defined “solely” — 446 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.