Durando v. United States’s Empirical Analysis
70 F.3d 548 · 1995
Citation profile
12 federal appellate · 4 district · 1 state decisions
How this case has been cited
Cited by 53 later decisions — most recently March 2016 · most notably Schwartz v. Brownlee (1997), Veterinary Surgical Consultants, P.C. v. Comm'r (2001)
12 federal appellate · 4 district · 1 state decisions
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. § 1361 · 26 U.S.C. § 1363 · 26 U.S.C. § 1366 · 26 U.S.C. § 1371 · 26 U.S.C. § 1372 · 26 U.S.C. § 1402 · 26 U.S.C. § 401 (Self-Employed Individuals Tax Retirement Act of 1962) · 26 U.S.C. § 404
Relies on Welch v. Helvering · New Colonial Ice Co. v. Helvering · Deputy v. du Pont · Indopco, Inc. v. Commissioner · Davis 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 53 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[It is] improper to treat income earned by a corporation through its trade or business as though it were earned directly by its shareholders, even when, as here, the shareholders’ services help to produce that income. An S corporation’s income passes through to its shareholders not because they helped to create that income, but because they are shareholders.”
2 later decisions quote this exact passage · from the majority“[I]t is a longstanding rule that a corporation and its shareholders are separate entities . . . . The business of a corporation is not the business of its shareholders.”
2 later decisions quote this exact passage · from the majority“Congress created S corporations to give small businesses the benefits of the corporate form, such as limited liability for shareholders, without the disadvantages of corporate taxation.”
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.