Drybrough v. Commissioner’s Empirical Analysis
1964
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 11 later decisions — most recently August 2008
2 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
Relies on United States v. Cumberland Public Service Co. · Burnet v. Logan · United States v. Isham · United States v. Hendler · Denman v. Slayton
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 11 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Drybrough urges that the focal point of our inquiry should be his purpose with respect to the assumption on the exchange and contends that Congress was concerned with the `taxpayer's specific purpose in having a liability assumed and not with taxpayer's reason for entering into the tax free exchange.' [We do not necessarily subscribe fully to this broad assertion by Drybrough]. In view of the introductory language of section 357(b), i. e., `taking into consideration the nature of the liability and the circumstances in the light of which the arrangement for the assumption * * * was made,' we cannot read this section in the restrictive manner urged by Drybrough. We believe that it is relevant to the 1957 assumption of Drybrough's liabilities by the newly formed corporations to consider the nature of the liability assumed.”
1 later decision quote this exact passage“In light of the contrary evidence in the record, we view the fact that the account from which the funds used to purchase the securities were withdrawn was styled `Public Garage, M. S. Drybrough, Owner,' and Drybrough's testimony that the funds therein were the property of Marion exclusively, as insufficient to establish that these funds were in reality her separate property. * * * We believe that the account was kept in Marion's name only as a mere formalism, which existed solely to alter tax liabilities.”
1 later decision quote this exact passage“as part of the consideration another party (the transferee) to the exchange assumes a liability of the taxpayer (the transferor) or acquires from the taxpayer property subject to a liability, such assumption or acquisition shall not be considered as `other property or money' received by the taxpayer * * *”
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.