Paster v. Commissioner’s Empirical Analysis
1957
Citation profile
15 federal appellate · 1 state decisions
How this case has been cited
Cited by 24 later decisions — most recently December 1987
15 federal appellate · 1 state decisions
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
Relies on Commissioner v. Sunnen · Helvering v. Clifford · Helvering v. Horst · Corliss v. Bowers · Blair 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 24 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““[A]s to transactions within such a group ‘special scrutiny of the arrangement is necessary lest what is in reality but one economic unit be multiplied into two or more by devices which, though valid under state law, are not conclusive so far as § 22(a) is concerned.’ Helvering v. Clifford, 309 U.S. 331 , 335, 60 S.Ct. 554 , 84 L.Ed. 788 .” Paster v. Commissioner, 8 Cir., 245 F.2d 381 , 387.”
2 later decisions quote this exact passage““Substance and not form controls in applying income tax statutes and ‘the realities of the taxpayer’s economic interest, rather than the niceties of the conveyancer’s art, should determine the power to tax.’ Helvering v. Safe Deposit & Trust Co. of Baltimore, 316 U.S. 56 , 58, 62 S.Ct. 925 , 86 L.Ed. 1266 .” Paster v. Commissioner, 8 Cir., 245 F.2d 381 , 387.”
2 later decisions quote this exact passage“complete dominion and control, with all the attributes of ownership, over these so-called trust funds”
1 later decision 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.