Byerlyte Corporation v. Williams

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• Loans in excess of $500,000 reclassified as equity; assets worth less than $150,000 distributed on liquidation; held, stock not worthless

Source: CourtListener parenthetical corpus (CC0).

Cited by

1 case in this archive cites this case.

• Jack Daniel Distillery, Lem Motlow, Prop., Inc. v. The United States
  Court of Claims· 1967-06-09· cited 85×

Cites

20 cases in this archive are cited by this case.

• Gregory v. Helvering
  Supreme Court· 1935-01-07· cited 2,523×
• Associated Press v. United States
  Supreme Court· 1945-06-18· cited 630×
• John Kelley Co. v. Commissioner
  Supreme Court· 1946-01-07· cited 447×
• Benjamin D. And Madeline Prentice Gilbert v. Commissioner of Internal Revenue
  Second Circuit· 1957-09-26· cited 273×
• Lawson v. Suwannee Fruit & Steamship Co.
  Supreme Court· 1949-02-14· cited 232×
• Commissioner of Int. Rev. v. Meridian & Thirteenth R. Co.
  Seventh Circuit· 1942-11-05· cited 79×
• Commissioner of Internal Revenue v. OPP Holding Corp.
  Second Circuit· 1935-03-04· cited 75×
• Janeway v. Commissioner
  U.S. Tax Court· 1943-06-22· cited 74×
• United States v. Title Guarantee & Trust Co.
  Sixth Circuit· 1943-02-17· cited 61×
• Janeway v. Commissioner of Internal Revenue
  Second Circuit· 1945-02-06· cited 60×
• Jewel Tea Co. v. United States
  Second Circuit· 1937-06-07· cited 48×
• The Gregg Company of Delaware v. Commissioner of Internal Revenue
  Second Circuit· 1956-12-17· cited 21×
• Dittmar v. Commissioner
  U.S. Tax Court· 1955-01-31· cited 18×
• Spaulding Bakeries, Inc. v. Commissioner
  U.S. Tax Court· 1957-01-18· cited 17×
• Commissioner of Internal Revenue v. Spaulding Bakeries Incorporated
  Second Circuit· 1958-02-26· cited 16×
• Louis F. Root v. Commissioner of Internal Revenue
  Ninth Circuit· 1955-03-07· cited 14×
• Houston Natural Gas Corp. v. Commissioner of Internal Revenue
  Fifth Circuit· 1949-03-19· cited 8×
• First Trust Co. v. Commonwealth Co.
  Eighth Circuit· 1938-07-12· cited 7×
• Alexander v. Alexander
  Tenth Circuit· 1946-11-07· cited 6×
• Gussow, Kahn & Co. v. Commissioner
  U.S. Tax Court· 1949-10-19· cited 4×