Commissioner of Internal Revenue v. Carl L. Danielson and Pauline S. Danielson, Commissioner Ofinternal Revenue v. Helen P. Sherman, Commissioner Ofinternal Revenue v. Estate of Jacob F. Schaffner, Deceased, Elizabeth Schaffner and Erwin Marsch, Executors, and Elizabeth Schaffner, Commissionerof Internal Revenue v. Hugh E. McLennan and Katherine McLennan’s Empirical Analysis
1967
Citation profile
77 federal appellate · 5 district · 3 state decisions
How this case has been cited
Cited by 361 later decisions (1 by the Supreme Court) — most recently November 2020 · most notably Frank Lyon Co. v. United States (1978), Buffalo Tool & Die Mfg. Co. v. Commissioner (1980)
77 federal appellate · 5 district · 3 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. § 7453
Relies on Commissioner of Internal Revenue v. Duberstein D Stanton · Gregory v. Helvering · Eisner v. Macomber · Commissioner of Internal Revenue v. Court Holding Co · United States v. General Motors Corp.
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 361 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“a party can challenge the tax consequences of his agreement as construed by the Commissioner only by adducing proof which in an action between the parties to the agreement would be admissible to alter that construction or to show its unenforceability because of mistake, undue influence, fraud, duress, etc.”
70 later decisions quote this exact passage · from the majority“"Next, we are not here involved with a situation where the Commissioner is attacking the transaction in the form selected by the parties, e.g., Schulz v. C.I.R., 294 F.2d 52 (9th Cir. 1961). Where the Commissioner attacks the formal agreement the Court involved is required to examine the 'substance’ and not merely the 'form’ of the transaction. This is so for the very good reason that the legitimate operation of the tax laws is not to be frustrated by forced adherence to the mere form in which the parties may choose to reflect their transaction. * * *””
8 later decisions quote this exact passage · from the majority“'[i]t is reasonably clear that the sellers failed to give consideration to the tax consequences of the provision, ... where parties enter into an agreement with a clear understanding of its substance and content, they cannot be heard to say later that they overlooked possible tax consequences.'”
3 later decisions 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.