Quinlivan v. Commissioner’s Empirical Analysis

Citation profile

7 federal appellate ·

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 13 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “The effect of this provision is to insure that taxability of Clifford type trusts shall be governed solely by this subpart [rather than by 26 U.S.C. § 61 ]. However, this provision does not affect the principles governing the taxability of income to a grantor or assignor other than by reason of his dominion and control over the trust .... This subpart also has no application in determining the right of a grantor to deductions for payments to a trust under a transfer and leaseback arrangement.”

   1 later decision quote this exact passage
   e.g. Rosenfeld v. Commissioner of Internal Revenue

2. “There shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including— Hi * * * % * ‡ (3) rentals or other payments required to be made as a condition to the continued use or possession, for purposes of the trade or business, of property to which the taxpayer has not taken or is not taking title or in which he has no equity.”

   1 later decision quote this exact passage
   e.g. May v. Commissioner

3. “(1) The grantor must not retain substantially the same control over the property that he had before he made the gift. (2) The leaseback should normally be in writing and must require payment of reasonable rent. (3) The leaseback (as distinguished from the gift) must have a bona fide business purpose. 3 (4) The grantor must not possess a disqualifying “equity” in the property within the meaning of section 162(a) (3).”

   1 later decision quote this exact passage
   e.g. May v. Commissioner