Exacto Spring Corp. v. Commissioner’s Empirical Analysis
196 F.3d 833 · 1999
Citation profile
26 federal appellate ·
How this case has been cited
Cited by 46 later decisions — most recently May 2023 · most notably Chai v. Commissioner (2017), Callaway v. Commissioner (2000)
26 federal appellate ·
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
Applies 26 U.S.C. § 162 · 26 U.S.C. § 7482
Relies on American Nurses' Ass'n. v. State of Illinois · Mayson Mfg. Co. v. Commissioner · Palmer v. City of Chicago · 23954p Jackson v. Ej Brach Corporation · Elliotts, Inc. 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 46 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[w]e owe no deference to the Tax Court's statutory interpretations, its relationship to us being that of a district court to a court of appeals, not that of an administrative agency to a court of appeals.”
4 later decisions quote this exact passage“the company did not in fact intend to pay * * * [the CEO] that amount as salary, that * * * [the CEO's] salary really did include a concealed dividend though it need not have.”
3 later decisions quote this exact passage“a far higher return than * * * [he] had any reason to expect”
3 later decisions quote this exact passage
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.