Taproot Admin. Servs. v. Comm'r’s Empirical Analysis

Citation profile

2 federal appellate ·

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 37 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “(i) A trust all of which is treated (under subpart E of part I of subchapter J of this chapter) as owned by an individual who is a citizen or resident of the United States. (ii) A trust which was described in clause (i) immediately before the death of the deemed owner and which continues in existence after such death, but only for the 2-year period beginning on the day of the deemed owner’s death. (iii) A trust with respect to stock transferred to it pursuant to the terms of a will, but only for the 2-year period beginning on the day on which such stock is transferred to it. (iv) A trust created primarily to exercise the voting power of stock transferred to it. (v) An electing small business trust. 3”

   1 later decision quote this exact passage
   e.g. Taproot Administrative Services, Inc. v. Commissioner

2. “[Traditional IRAs are not eligible S corporation shareholders because the beneficiary of a traditional IRA is not taxed currently on the IRA’s share of the S corporation’s income whereas the beneficiaries of the permissible S corporation shareholder trusts listed in section 1361(c)(2)(A) are taxed currently on the trust’s share of such income.”

   1 later decision quote this exact passage
   e.g. Taproot Administrative Services, Inc. v. Commissioner

3. “depends upon their persuasiveness and the consistency of the Commissioner's position over time.”

   1 later decision quote this exact passage
   e.g. 2011 T.C. Memo. 164 - Bogue v. Comm'r