collapsible corporation
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 374 U.S. 65 - Braunstein v. Commissioner · 1963Most cited · 121 citing opinions
a corporation formed or availed of principally for the manufacture, construction, or production of property with a view to (1) the sale or exchange of stock prior to the realization by the corporation of a substantial part of the net income from the property and (2) the realization of gain attributable to such property
How often courts cite the case defining “collapsible corporation”
Court decisions citing the opinion that defined “collapsible corporation” — 121 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.