Schnitzer v. Commissioner’s Empirical Analysis
1949
Citation profile
20 federal appellate · 1 state decisions
How this case has been cited
Cited by 106 later decisions — most recently October 1993 · most notably Dobkin v. Commissioner (1950), Matthiessen v. Commissioner (1952)
20 federal appellate · 1 state decisions
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Relies on Commissioner v. Sunnen · Pepper v. Litton · Cromwell v. County of Sac · Commissioner v. Tower · John Kelley Co. v. Commissioner
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 106 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““Whether a stockholder’s advance of funds to his corporation is to be deemed a capital contribution or a loan is not a new question. It has arisen tax-wise in issues involving, as here, the proper treatment of unrecovered advances as a bad debt or as a capital loss deduction, . . . “This question is one of fact. Cohen v. Commissioner [(2d Cir. 1945), 148 Fed. (2d) 336], supra. And in deciding whether or not a debtor-creditor relation resulted from advances, the parties’ true intent is relevant. . . . Bookkeeping, form, and the parties’ expressions of intent or character, the expectation of repayment, the relation of advances to stockholdings, and the adequacy of the corporate capital previously invested are among circumstances properly to be considered, for the parties’ formal designations of the advances are not conclusive, United States v. South Georgia Ry. Co. [(5th Cir. 1939) 107 Fed. (2d) 3], supra, but must yield to ‘facts which even indirectly may give rise to inferences contradicting’ them. Cohen v. Commissioner, supra.””
2 later decisions quote this exact passage“* * * A corporation's financial structure in which a wholly inadequate part of the investment is attributed to stock while the bulk is represented by bonds or other evidence of indebtedness to stockholders is lacking in the substance necessary for recognition for tax purposes, and must be interpreted in accordance with realities. Cf. Swoby Corporation, supra ; Edward G. Janeway, supra ; 1432 Broadway Corporation, supra. * * *”
1 later decision quote this exact passagee.g. Root v. Commissioner“facts which even indirectly may give rise to inferences contradicting”
1 later decision quote this exact passagee.g. Daro v. Commissioner
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.