Brannon v. Ribicoff’s Empirical Analysis

Citation profile

2 federal appellate · 6 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 16 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. ““The Appeals Council’s conclusion that an employer-employee relationship did not exist and that the earnings were in fact rentals rather than wages is predicated upon its findings that the corporation was ‘created merely as a device to circumvent the provisions of the statute’; that the claimant set his own salary and that of his wife ‘at his own whim’; * * and that the creation of the corporation was a ‘fiction designed to present an apparent employee-employer relationship’ which did not in fact exist; and that the corporation accordingly was a ‘sham, with no plausi ble reason for the incorporation except to evade an important provision of the Social Security Act’. “The corporate entity, however, may not be so summarily disregarded. As in Stark, the corporate arrangements would have to be respected by others and must be respected by the Secretary as well. • Brannon Apartments, Inc. was duly and properly organized under the laws of Montana, plaintiff and his wife transferred their property to the corporation, directors and officers were regularly elected, corporate reports and tax returns were regularly filed on behalf of the corporation, and the corporation maintained accounting books and records. Business was transacted in the corporate name. “* * * In family owned and other closed corporations, the stockholders and directors frequently carry on the corporate affairs in an informal manner, without holding formal meetings. Their failure to hold such meetings does not affect ”

   1 later decision quote this exact passage · from the majority
   e.g. de Martinez v. Gardner

2. ““The Appeals Council determined that Brannon’s employment was not bona fide in that an employee-employer relationship as defined in section 210 of the Act, 42 U.S.C.A. § 410 , and 20 CFR 404.1004(b) and (c), did not exist between him and the corporation. The Council found that the money received by Brannon from the corporation was in reality rentals from real estate, excluded from self-employment earnings by section 211(a) (1) of the Act, 42 U.S.C.A. § 411 (a) (1), and did not constitute ‘wages’ as defined in section 209, 42 U.S.C.A. § 409 .” (Emphasis supplied).”

   1 later decision quote this exact passage · from the majority
   e.g. Sewell v. Celebrezze

3. ““But here there seems to have been proper adherence to the normal corporate routine. And it is difficult to understand how the corporate arrangement would not have to be respected by others than the Secretary. And we think he must respect it too. (The emphasis is ours). “Congress could have provided that the motivation to obtain social security by organizing a corporation would defeat the end. But did not.” (Emphasis added.) 283 F.2d 410 .”

   1 later decision quote this exact passage · from the majority
   e.g. de Martinez v. Gardner