Buehner v. Commissioner’s Empirical Analysis
1976
Citation profile
6
cited by 6 later decisions
January 2012
most recently cited
1 federal appellate ·
Relationships
Relies on Pepper v. Litton · Gregory v. Helvering · Nelson v. County of Los Angeles · Palmer v. Commissioner · Sheppard 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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The grantor shall be treated as the owner of any portion of a trust in respect of which— [[Image here]] (3) BORROWING of the trust funds. — The grantor has directly or indirectly borrowed the corpus or income and has not completely repaid the loan, including any interest, before the beginning of the taxable year. The preceding sentence shall not apply to a loan which provides for adequate interest and adequate security, if such loan is made by a trustee other than the grantor and other than a related or subordinate trustee subservient to the grantor.”
1 later decision quote this exact passage · from the majority“"The debt in question is reflected by [the corporation] on its financial statements. The funds acquired were used by [the corporation] for internal corporate purposes. There is no indication that any of these funds were indirectly diverted for petitioner’s benefit. Certainly, as a shareholder, petitioner received a benefit from this loan but not to any degree greater than the benefit that accrued to the other shareholders, creditors, and employees of [the corporation]. [Buehner v. Commissioner, 65 T.C. 723, 742 .]””
1 later decision quote this exact passage · from the majority“in effect that the grantor is treated as the owner of any portion of a trust if under the terms of the trust instrument or circumstances attendant on its operation administrative control is exercisable primarily for the benefit of the grantor rather than the beneficiaries of the trust. * * * [Emphasis added.]”
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.