Erickson v. United States’s Empirical Analysis

Citation profile

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

1. “Tbe tax consequences of a transaction depend upon tbe substance of tbe transaction, and are not to be determined solely from tbe legal form employed to transfer title. Tbe substance of a transaction must be determined by viewing each step of tbe transaction in its relationship to tbe whole. Commissioner of Internal Revenue v. Court Holding Co., 324 U.S. 331, 334 , 65 S. Ct. 707 , 89 L. Ed. 981 . In determining tbe tax consequences of this transaction which culminated in tbe retirement of tbe 359 shares of stock, tbe legal effect of written instruments evidencing a part of tbe total transaction are not controlling. Ibid. Tbe court must look through the form as represented by such instruments to the substance of tbe total transaction as evinced by tbe uncontradicted evidence as a whole. Fox v. Harrison, 7 Cir., 145 F. 2d 521, 522 .”

   1 later decision quote this exact passage
   e.g. Ciaio v. Commissioner

2. “with taxpayer acting as a temporary repository therefor until the total transaction could be consummated by the corporation's retirement of the shares.”

   1 later decision quote this exact passage
   e.g. Estate of Freeman v. Commissioner