Maletis v. United States’s Empirical Analysis
200 F.2d 97 · 1952
Citation profile
20 federal appellate · 1 district ·
How this case has been cited
Cited by 46 later decisions — most recently March 2018 · most notably McManus v. Commissioner (1978), In the Matter of Charles A. Steen, Debtor. Dick Dimond, Trustee v. United States (1975)
20 federal appellate · 1 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
Applies 26 U.S.C. § 23
Relies on Commissioner of Internal Revenue v. Culbertson · Commissioner v. Tower · Higgins v. Smith · 96 F. Supp. 919 - Love v. United States
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.
“The burden is on the taxpayer to see to it that the form of business he has created for tax purposes, and has asserted in his returns to be valid, is in fact not a sham or unreal. If in fact it is unreal, then it is not he but the Commissioner who should have the sole power to sustain or disregard the effect of the fiction since otherwise the opportunities for manipulation of taxes are practically unchecked. * * *”
2 later decisions quote this exact passage · from the majority“and, if everything goes well, realize the income tax advantages therefrom; but if things do not turn out so well, * * * turn around and disclaim the business form he created”
1 later decision quote this exact passage · from the majority“taxpayer may not escape the tax consequences of a business arrangement which he made upon the asserted ground that the arrangement was fictional.”
1 later decision 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.