Pflugradt v. United States’s Empirical Analysis
310 F.2d 412 · 1962
Citation profile
13 federal appellate · 1 district · 1 state decisions
How this case has been cited
Cited by 23 later decisions — most recently April 2012
13 federal appellate · 1 district · 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 of Internal Revenue v. Culbertson · James E. Austin and Elizabeth G. Austin v. Commissioner of Internal Revenue · Sochurek v. Commissioner · Rivers v. Commissioner · Patterson v. Belcher
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 23 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[a]lthough such section is primarily directed toward 'family partnership,' its language is sufficiently broad to cover the instant case which does not involve a 'family partnership' as defined in sec. 704(e)(3) "). The motion to reconsider dutifully notes that Evans supports the assertion that " Section 704(e) applies to all partnerships in which capital is a material income-producing factor.”
5 later decisions quote this exact passage““A donee or purchaser of a capital interest in a partnership is not recognized as a partner under the principles of section 704(e) (1) unless such interest is acquired in a bona fide transaction, not a mere sham for tax avoidance or evasion purposes, and the donee or purchaser is the real owner of such interest. To be recognized, a transfer must vest dominion and control of the partnership interest in the transferee. The existence of such dominion and control in the donee is to be determined from all the facts and circumstances. A transfer is not recognized if the transferor retains such incidents of ownership that the transferee has not acquired full and complete ownership of the partnership interest. Transactions between members of a family will be closely scrutinized, and the circumstances, not only at the time of the purported transfer but also during the periods preceding and following it, will be taken into consideration in determining the bona fides or lack of bona fides of the purported gift or sale.””
2 later decisions quote this exact passage“The test is no longer whether the parties acted in good faith with a business purpose in joining together to conduct the partnership business. This was the test set forth in Culbertson * * * before present § 704(e)(1) was part of the Code .”
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.