Dillard-Waltermire, Inc. v. Campbell’s Empirical Analysis
255 F.2d 433 · 1958
Citation profile
23 federal appellate · 1 state decisions
How this case has been cited
Cited by 40 later decisions — most recently March 2003 · most notably Eli Lilly & Co. v. United States (1967), Rooney v. United States (1962)
23 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
Applies 26 U.S.C. § 45
Relies on Illinois ex rel. Kennedy v. Hurley · Sacher v. United States · Grenada Industries, Inc. v. Commissioner · Jud Plumbing & Heating, Inc. v. Commissioner of Internal Revenue · Grenada Industries, 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 40 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The appellant undertook to prove absence of a tax motive in order to negative the claim of tax evasion. Even satisfactory proof of a business reason * * * would not be an answer to the Commissioner’s claimed right to make the allocation. The statute permits such allocation if the result more clearly reflects the true income of the related businesses. * * *”
2 later decisions quote this exact passage · from the majority““(1) The term ‘organization’ includes any organization of any kind, whether it be a sole proprietorship, a partnership, a trust, an estate, or a corporation (as each is defined or understood in the Internal Revenue Code or the regulations in this part), irrespective of the place where organized, where operated or where its trade or business is conducted, and regardless of whether domestic or foreign, whether exempt, whether affiliated, or whether a party to a consolidated return. “(2) The terms ‘trade’ or ‘business’ include any trade or business activity of any kind, regardless of w'hether or wdiere organized, whether owned individually or otherwise, and regardless of the place where carried on. “(3) The term ‘controlled’ includes any kind of control, direct or indirect, whether legally enforceable, and however exercisable or exercised. It is the reality of the control which is decisive, not its form or the mode of its exercise. A presumption of control arises if income or deductions have been arbitrarily shifted. “(4) The term ‘controlled taxpayer’ means any one of two or more organizations, trades, or businesses owned or controlled directly or indirectly by the same interests. “(5) The terms ‘group’ and ‘group of controlled taxpayers’ mean the organizations, trades, or businesses owned or controlled by the same interests. “(6) The term ‘true net income’ means, in the case of a controlled taxpayer, the net income (or, as the case may be, any item or element affecting net inc”
1 later decision quote this exact passage · from the majority“attempted evasion is not the only situation described as proper for invoking section 45. Another is “in order * * * clearly to reflect the income of any of such trades or businesses.””
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.