Keating v. Commissioner’s Empirical Analysis
544 F.3d 900 · 2008
Citation profile
2 federal appellate · 1 district ·
Relationships
Applies 26 U.S.C. § 162 · 26 U.S.C. § 183 · 26 U.S.C. § 7491
Relies on Blodgett v. Commissioner · Burger v. Commissioner · Filios v. Commissioner · Evans v. Commissioner · Montagne 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 45 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[a]n activity is engaged in for profit if the taxpayer has an actual, honest profit objective, even if it is unreasonable or unrealistic.”
2 later decisions quote this exact passage · from the majority“In a situation in which both parties have satisfied their burden of production by offering some evidence, then the party supported by the weight of the evidence will prevail regardless of which party bore the burden of persuasion, proof or preponderance. Therefore, a shift in the burden of preponderance has real significance only in the rare event of an evidentiary tie.”
1 later decision quote this exact passage · from the majority“we review de novo the legal question of whether a taxpayer produced sufficient evidence to shift the burden of proof”
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.