recapitalization
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
There was not that reshuffling of a capital structure within the framework of an existing corporation contemplated by the term 'recapitalization'.
How often courts cite the case defining “recapitalization”
Court decisions citing the opinion that defined “recapitalization” — 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.