Keener v. United States’s Empirical Analysis
551 F.3d 1358 · 2009
Citation profile
13 federal appellate · 1 district ·
How this case has been cited
Cited by 50 later decisions — most recently May 2024 · most notably Duffie v. United States (2010), Petaluma FX Partners, LLC v. Commissioner of Internal Revenue Service (2010)
13 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
Applies 26 U.S.C. § 6031 · 26 U.S.C. § 6221 · 26 U.S.C. § 6226 · 26 U.S.C. § 6229 · 26 U.S.C. § 6231 · 26 U.S.C. § 6621 · 26 U.S.C. § 701 · 26 U.S.C. § 7422
Relies on Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc. · Rocovich v. United States · Randell v. United States · Davenport Recycling Associates v. Commissioner · Hogan Systems, Inc. v. Cybresource International, Inc., David Boehr, Douglas Peradowski, James Helms, Michael Greene
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 50 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“any item required to be taken into account for the partnership’s taxable year under any provision of subtitle A to the extent regulations prescribed by the Secretary provide that, for purposes of this subtitle, such item is more appropriately determined at the partnership level than at the partner level.”
6 later decisions quote this exact passage · from the majority“The inequitable result of [the taxpayers’ contention would be to impose penalty interest when a deduction is disallowed because the partnerships’ transactions were tax motivated, but not to impose penalty interest when that deduction is also disal-lowable on other inseparable grounds.”
2 later decisions quote this exact passage · from the majority“That the foregoing adjustments to partnership income and expense are attributable to transactions which lacked economic substance, as described in former I.R.C. § 6621(e)(3)(A)(v), so as to result in a substantial distortion of income and expense, as described in I.R.C. § 6621(c)(3)(A)(iv), when computed under the partnership’s cash receipts and disbursement method of accounting; That liabilities in the amount of $13,569,790 lack economic substance; and That the assessment of any deficiencies in income tax that are attributable to the adjustments to partnership items for the years 1984 and 1985 are not barred by the provisions of I.R.C. § 6229.”
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.