de facto merger
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 306 U.S. 522 - Helvering v. Metropolitan Edison Co. · 1939Most cited · 140 citing opinions
under the law of Pennsylvania, the transfer in question constituted a de facto merger, even though the transfer did not comply with all the provisions of the Act of 1874, and that, as matter of law, the taxpayer would be liable for the debts of the transferor
How often courts cite the case defining “de facto merger”
Court decisions citing the opinion that defined “de facto merger” — 140 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.