Keller v. Commissioner’s Empirical Analysis
556 F.3d 1056 · 2009
Citation profile
9 federal appellate ·
How this case has been cited
Cited by 35 later decisions (2 by the Supreme Court) — most recently November 2020 · most notably 134 S. Ct. 557 - United States v. Woods (2013), Keller v. Commissioner (2009)
9 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
Applies 26 U.S.C. § 6662
Relies on Heasley v. Commissioner · Wolf v. Commissioner · Todd v. Commissioner · Foster v. Commissioner · Gilman 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 35 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“cuts off at the pass what might seem to be an anomalous result — allowing a party to avoid tax penalties by engaging in behavior one might suppose would implicate more tax penalties, not fewer[,]” but acknowledging that,”
2 later decisions quote this exact passage · from the majority“constrained by Gainer ", it might follow other circuits and apply an overvaluation penalty in cases like Heasley in which "overvaluation is intertwined with a tax avoidance scheme that lacks economic substance”
2 later decisions quote this exact passage · from the majority“If we follow this formula and make an adjustment here, Gainer’s overvaluation becomes irrelevant to the determination of any tax due. The parties stipulated that the container had not been placed in service in 1981 and the Tax Court therefore found no deductions or credits could have been taken in that year. Even if Gainer has correctly valued the container, the underpayment of tax would be the same because the container was not placed in ser vice. Thus, Gamer’s actual tax liability, after adjusting for failure to place the container in service, was no different from his liability after adjusting for any overvaluation.”
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.