Berkowitz v. United States’s Empirical Analysis
411 F.2d 818 · 1969
Citation profile
35 federal appellate · 1 state decisions
How this case has been cited
Cited by 66 later decisions — most recently November 2012 · most notably Estate of Mixon v. United States (1972), Dixie Dairies Corp. v. Commissioner (1980)
35 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. § 163 · 28 U.S.C. § 1346 (Federal Tort Claims Act)
Relies on Murphy v. Houma Well Service · Fin Hay Realty Co. v. United States · O. H. Kruse Grain & Milling v. Commissioner · United States v. Simon W. Henderson, Jr., Independent for the Estate of Louise R. Henderson, Deceased · Commissioner v. Meridian & Thirteenth Realty Co.
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 66 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(1) the names given to the certificates evidencing the indebtedness; (2) the presence or absence of a maturity date; (3) the source of the payments; (4) the right to enforce the payment of principal and interest; (5) participation in management; (6) a status equal to or inferior to regular corporate creditors; (7) the intent of the parties; (8) thin or adequate capitalization; (9) identity of interest between creditor and stockholder; (10) payment of interest only out of 'dividend' money; (11) the ability of the corporation to obtain loans from outside lending institutions.”
4 later decisions quote this exact passage · from the majority“The problem is not one of ascertaining “intent” since the parties have objectively manifested their intent. It is a problem of whether the intent and acts of the parties should be disregarded in characterizing the transaction for federal tax purposes.”
1 later decision quote this exact passage · from the majority“who had complete control and management of the taxpayer advanced the taxpayer money in direct proportion to their ownership of its capital stock.”
1 later decision quote this exact passage · from the majoritye.g. Tyler v. Tomlinson
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.