(B) reorganization
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 368 U.S. 337 - Turnbow v. Commissioner · 1961Most cited · 60 citing opinions
the term 'reorganization' means 'the acquisition by one corporation, in exchange solely for all or a part of its voting stock, of at least 80 per centum of the * * * stock of another corporation.' This type of reorganization is commonly called a '(B) reorganization.
How often courts cite the case defining “(B) reorganization”
Court decisions citing the opinion that defined “(B) reorganization” — 60 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.