affiliation
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 287 U.S. 544 - Burnet v. Aluminum Goods Mfg Co · 1933Most cited · 139 citing opinions
Since complete stock ownership is made the test of affiliation applicable here under article 77 of Treasury Regulations 41 and section 1331 of the Revenue Act of 1921, no ground is apparent for saying that the corporations ceased to be affiliated, merely because without change of corporate control, one of them was being liquidated.
How often courts cite the case defining “affiliation”
Court decisions citing the opinion that defined “affiliation” — 139 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.