Paymer v. Commissioner’s Empirical Analysis
150 F.2d 334 · 1945
Citation profile
54 federal appellate · 3 district · 2 state decisions
How this case has been cited
Cited by 113 later decisions — most recently October 2009 · most notably Haywood Lumber & Mining Co. v. Commissioner (1950), Kraft Foods Co. v. Commissioner (1956)
54 federal appellate · 3 district · 2 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 New Colonial Ice Co. v. Helvering · Gregory v. Helvering · Moline Properties, Inc. v. Commissioner · Higgins v. Smith · Dobson 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 113 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“as a blind to deter the creditors of one of the partners”
4 later decisions quote this exact passage · from the majority“[t]he doctrine of corporate entity fills a useful purpose in business life. Whether the purpose be to gain an advantage under the law of the state of incorporation or to avoid or to comply with the demands of creditors or to serve the creator’s personal or undisclosed convenience, so long as that purpose is the equivalent of business activity or is followed by the carrying on of business by the corporation, the corporation remains a separate taxable entity.”
3 later decisions quote this exact passage · from the majority“Though Raymep was organized solely to deter creditors of one of the partners, it apparently was impossible or impracticable to use it solely for that purpose when it became necessary or desirable to secure the * * * loan in a substantial amount.”
2 later decisions quote this exact passage · from the majority
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.