Faber Cement Block Co. v. Commissioner’s Empirical Analysis
1968
Citation profile
3 federal appellate · 1 district ·
How this case has been cited
Cited by 65 later decisions — most recently August 2003 · most notably Atlas Tool Co. v. Commissioner (1980), Dielectric Materials Co. v. Commissioner (1972)
3 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
Relies on Helvering v. National Grocery Co. · Smoot Sand & Gravel Corp. v. Commissioner · Estate of Robert A. Goodall, Deceased, C. M. Goodall v. Commissioner of Internal Revenue, Estate of Robert A. Goodall, Deceased, Clarice M. Goodall v. Commissioner of Internal Revenue, (Two Cases). Estate of Robert A. Goodall, Deceased, Clarice M. Goodall, and Clarice M. Goodall v. Commissioner of Internal Revenue, C. M. Goodall v. Commissioner of Internal Revenue, Good-All Electric Mfg. Co. v. Commissioner of Internal Revenue · Dixie, Inc. v. Commissioner · Pelton Steel Casting Co. 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 65 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(a) General Rule. — The accumulated earnings tax imposed by section 531 shall apply to every corporation (other than those described in subsection (b)) formed or availed of for the purpose of avoiding the income tax with respect to its shareholders or the shareholders of any other corporation, by permitting earnings and profits to accumulate instead of being divided or distributed.”
2 later decisions quote this exact passage · from the majority“plans does not demand that the taxpayer produce meticulously drawn, formal blueprints for action (citing Sterling Distributors, 313 F.2d at 807). . . . The test is a practical one, namely, that the contemplated expansion appears to have been”
2 later decisions quote this exact passage · from the majority“. . . the record fails to show any clear testimony or evidence by way of minutes or financial statements that the ideas for diversification or expansion 'were in such stages of planning as would justify accumulation of earnings' "). We do not fault a taxpayer for engaging in tax planning where the evidence shows that it has indeed formulated a project for corporate action. As the Tax Court noted in Faber Cement, "the aura of tax consciousness does not destroy the fact that the minutes contain evidence of plans to expand.”
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.