Mather v. Commissioner’s Empirical Analysis

Citation profile

2 federal appellate · 1 district ·

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

1. ““It has been said too often to warrant citation, that taxation is an intensely practical matter, and that the substance of the thing done and not the form it took, must govern, and the courts have recognized that where the essential nature of a transaction is the acquisition of property, it will be viewed as a whole, and closely related steps will not be separated either at the instance of the taxpayer or the taxing authority. Commissioner of Internal Revenue v. Ashland Oil & Refining Co., 99 F.2d 588, 591 (C. C.A.6); Prairie Oil & Gas Co. v. Motter, 66 F.2d 309 (C.C.A.10); Tulsa Tribune Co. v. Commissioner of Internal Revenue, 58 F.2d 937, 940 (C.C.A.10); Ahles Realty Corporation v. Commissioner of Internal Revenue, 71 F.2d 150 (C.C.A.2).””

   1 later decision quote this exact passage · from the majority
   e.g. 228 F. Supp. 656 - Kinney v. United States