Crouch v. United States’s Empirical Analysis
692 F.2d 97 · 1982
Citation profile
6 federal appellate · 1 district ·
How this case has been cited
Cited by 23 later decisions — most recently March 2019
6 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. § 1371 · 26 U.S.C. § 1372
Relies on New Colonial Ice Co. v. Helvering · Deputy v. du Pont · Moline Properties, Inc. v. Commissioner · Blanton v. General Electric Credit Corp. · Commissioner of Internal Revenue v. National Alfalfa Dehydrating and Milling Company
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 23 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“serve the creator's personal or undisclosed convenience....”
3 later decisions quote this exact passage · from the majority“[t]his Court has observed repeatedly that, while a taxpayer is free to organize his affairs as he chooses, nevertheless, once having done so, he must accept the tax consequences of his choice, whether contemplated or not, and may not enjoy the benefit of some other route he might have chosen to follow but did not. “To make the taxability of the transaction depend upon the determination whether there existed an alternative form which the statute did not tax would create burden and uncertainty.””
2 later decisions quote this exact passage · from the majority“Interest payments are deductible only if made with respect to debts of the taxpayer. Here the named borrower under the contract, mortgage, and mortgage note was Seventeen Ventures, Inc. Crouch’s argument that the debt was personal to him is based upon the unconditional loan guaranty and the circumstances surrounding the loan transaction. He contends that the lender knew the corporation could not make the payments and intended that Crouch make those payments personally during 1970. In essence, Crouch is urging the court to disregard both the corporate entity and the form in which the transaction was cast. This the trial court refused to do, and we agree with its conclusion. Under the Internal Revenue Code, brightline choices are available to taxpayers with regard to the form in which to operate businesses ... Courts have consistently interpreted Moline Properties [ 319 U.S. 436 , 63 S.Ct. 1132 , 87 L.Ed. 1499 (1943) ] to preclude ignoring the corporate form when adoption of that form has served a business purpose. See, e.g., Lane v. United States, 535 F.Supp. 397 (S.D.Miss.1981); George Sarkisian, 43 T.C.M. (CCH) 1074 (1982); Robert M. Modeer, 43 T.C.M. (CCH) 782 (1982). Incorporation for the sole purpose of avoiding state usury laws has been held to be a business purpose. William B. Strong, 66 T.C. 12 (1976); aff'd mem., 553 F.2d 94 (2d Cir.1977); accord Collins v. United States, 386 F.Supp. 17, 21 (S.D.Ga.1974), aff 'd per curiam, 514 F.2d 1282 (5th Cir.1975); David F. Bolge”
1 later decision quote this exact passage · from the majoritye.g. In Re Barry
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.