Frank Muhich, Virginia Muhich, and Midwest Portraits Corporation v. Commissioner of Internal Revenue’s Empirical Analysis
2001
Citation profile
51
cited by 51 later decisions
July 2019
most recently cited
2 federal appellate ·
Relationships
Relies on Commissioner of Internal Revenue v. Duberstein D Stanton · Gregory v. Helvering · United States v. Berkowitz · Zmuda v. Commissioner · Thompson 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 51 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“It is well-established that the Commissioner is not required to recognize, for tax purposes, those transactions which lack economic substance.”
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.