Dobkin v. Commissioner’s Empirical Analysis
1950
Citation profile
9 federal appellate · 2 district ·
How this case has been cited
Cited by 91 later decisions — most recently October 1996 · most notably Kraft Foods Co. v. Commissioner (1956), Matthiessen v. Commissioner (1952)
9 federal appellate · 2 district ·
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 Pepper v. Litton · John Kelley Co. v. Commissioner · Schnitzer v. Commissioner · Janeway v. Commissioner · Swoby Corp. 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 91 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“When the organizers of a new enterprise arbitrarily designate as loans the major portion of the funds they lay out in order to get the business established and under way, a strong inference arises that the entire amount paid in is a contribution to the corporation's capital and is placed at risk in the business. Cohen v. Commissioner, 148 Fed. (2d) 336 ; Joseph B. Thomas, 2 T.C. 193 . The formal characterization as loans on the part of the controlling stockholders may be a relevant factor but it should not be permitted to obscure the true substance of the transaction. Sam Schnitzer, 13 T.C. 43 , 60 .”
5 later decisions quote this exact passage““ * * * Petitioner’s own testimony supports the conclusion that the division of his contribution into two portions, capital stock and loan, was merely a bookkeeping transaction. On cross-examination, he admitted that he had no knowledge of how many shares the $500 recorded on the corporate books as his capital stock represented, nor could he state whether the stock had a par value or was no par stock. It is clear that petitioner intended to place at risk the entire $7,000 which he paid in to Huguenot.””
1 later decision quote this exact passage“The determinative intent described in Wilshire & Western Sandwiches, Inc., 175 Fed. (2d) 718 , must necessarily be the objective intent disclosed by all the pertinent factors in the case and not the formal manifestation of intent declared by the taxpayer. Cf. O'Neill v. Commissioner, 170 Fed. (2d) 596 , certiorari denied 336 U.S. 937 .”
1 later decision quote this exact passagee.g. Gale 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.