Raymond v. United States’s Empirical Analysis
511 F.2d 185 · 1975
Citation profile
14 federal appellate · 1 state decisions
How this case has been cited
Cited by 38 later decisions — most recently August 2018 · most notably Roth Steel Tube Co. v. Commissioner (1986), Philhall Corp. v. United States (1976)
14 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 28 U.S.C. § 1346 (Federal Tort Claims Act)
Relies on Whipple v. Commissioner · United States v. Generes · Kelley v. United States · Fin Hay Realty Co. v. United States · Curry v. United States
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 38 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[N]o notes were ever given to evidence the obligations, and ... the corporation gave them no unconditional promises to repay the obligations at fixed maturity dates or at fixed interest rates. The evidence also disclosed that no security was given for the advances, and that it was unlikely that an outsider would have made such speculative loans. Moreover, it appeared that the corporation was inadequately capitalized and that some of the advances were used to purchase capital assets. Finally, the proofs showed that taxpayers’ advances were subordinate to the claims of outside creditors and that repayment of the advances was contingent on the success of the enterprise.... [T]he district court could properly consider all these factors in addition to the identity of interest between the creditors and the shareholders and the timing of the advances during the corporation’s organization.”
1 later decision quote this exact passage · from the majority“In applying the law to the facts of this case, . . . it is `clear that the objective factors . . . are decisive in cases of this type.'”
1 later decision quote this exact passage · from the majority“debtor-creditor relationship based upon a valid and enforceable obligation to pay a fixed or determinable sum of money”
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.