Raphan v. United States’s Empirical Analysis
1983
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 14 later decisions — most recently October 2009
4 federal appellate ·
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. § 704 · 26 U.S.C. § 707 · 26 U.S.C. § 752
Relies on Moline Properties, Inc. v. Commissioner · Blanton v. General Electric Credit Corp. · Washington Post Co. v. Rebozo · National Carbide Corporation v. Commissioner of Internal Revenue · Lyon v. California
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 14 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The crucial inquiry under National Carbide is the nature of the relationship between the agent, JBC, and the principal, Associates. If the two entities are affiliated, the burden is on the taxpayer to show, in the words of Roccaforte, “that an agency relationship could exist independent of such ownership and control.” 708 F.2d at 990 . The two entities can be affiliated in one of two ways. First, the principal can own a controlling interest in the agent; that was the situation in National Carbide. See also Moline Properties, 319 U.S. at 437 [ 63 S.Ct. at 1133 ]; Harrison Property Management Co. [v. U.S.], 201 Ct.Cl. [77] at 80 [ 475 F.2d 623 ]. Second, the entities can be affiliated because the same parties own a controlling interest in both. See Vaughn [v. U.S.], No. 526-81T, slip op. at 2 [ 3 Cl.Ct. 316 at 317]; Roccaforte, 708 F.2d at 987 ; Jones v. Commissioner, 640 F.2d 745 , 747-48 (5th Cir.), cert. denied, 454 U.S. 965 [ 102 S.Ct. 507 , 70 L.Ed.2d 381 ] (1981); Taylor v. Commissioner, 445 F.2d 455 , 456 (1st Cir.1971).”
1 later decision quote this exact passage“Moreover, the narrow purpose of the agency agreement -- holding nominal title to avoid usury problems -- could have been performed equally well by a corporation unrelated to any of the parties.”
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.