Ginsberg v. Commissioner’s Empirical Analysis
1962
Citation profile
11 federal appellate · 1 district ·
How this case has been cited
Cited by 55 later decisions — most recently January 2020 · most notably Pennsylvania Ass'n for Retarded Children v. Pennsylvania (1972), Commissioner of Internal Revenue v. Henry A. Kuckenberg, Transferee, Harriet Kuckenberg, Transferee, Lawrence W. Kuckenberg, Transferee, Henry A. Kuckenberg, Transferee, Harriet Kuckenberg, Transferee, Lawrence W. Kuckenberg, Transferee v. Commissioner of Internal Revenue (1962)
11 federal appellate · 1 district ·
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. § 311
Relies on Commissioner v. Stern · Vincent v. Rix · Coffee Pot Holding Corp. v. Commissioner · Noell 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 55 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The theory underlying this rule is that once proceedings have been instituted by creditors, the transferee is under notice that he is being held liable and that a further transfer is at his peril. We believe that decision is correct and follow it. If a creditor goes to the trouble of instituting proceedings, he should not be compelled to dismiss them and begin anew against the one primarily liable, particularly since a transferee normally has, as the petitioner here did, ample opportunity to extricate himself [by reconveyance] before institution of proceedings. 305 F.2d 668 -669.”
1 later decision quote this exact passage · from the majority““As for the attempted retransfer, we must decide when, not whether, it was made. A transferee may relieve himself of liability by a reconveyance to the transferor before institution of an attack by creditors. Glenn, Fraudulent Conveyances and Preferences, rev. ed. § 57. The Tax Court has held that a reconveyance after issuance of the statutory notice of transferee liability is insufficient to relieve the transferee of liability. Louise Noell, 24 T.C. 329 , appeal dismissed pursuant to stipulation [Noel v. Commissioner of Internal Revenue,] 234 F.2d 665 (8 Cir. 1956).””
1 later decision quote this exact passage · from the majority““Section 311 of the Internal Revenue Code of 1939, 26 U.S.C.A. § 311 is the governing statutory provision. * * * This provision neither creates nor defines a substantive liability but merely provides a procedure by which taxes owed by a transferor may be collected from a transferee. For the substantive elements of the transferee’s liability we must look to state law. E. g., Commissioner of Internal Revenue v. Stern, 357 U.S. 39 , 78 S.Ct. 1047 , 2 L.Ed.2d 1126 .””
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.