Kerman v. Commissioner’s Empirical Analysis
713 F.3d 849 · 2013
Citation profile
5 federal appellate · 1 district ·
Relationships
Applies 26 U.S.C. § 165 · 26 U.S.C. § 6213 · 26 U.S.C. § 6621 · 26 U.S.C. § 6662 · 26 U.S.C. § 6664 · 26 U.S.C. § 988
Relies on Daubert v. Merrell Dow Pharmaceuticals, Inc. · Anderson v. City of Bessemer City · United States v. United States Gypsum Co. · Indopco, Inc. v. Commissioner · Helvering v. Mitchell
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 18 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“type of economic analysis-calculating the actual cost of financing and comparing it against the market rate-[that] 'both rests on a reliable foundation and is relevant to the task at hand.'”
2 later decisions quote this exact passage · from the majority“artificial losses that ha[d] only upsides-they appear[ed] on the tax return, but not the profit and loss statement”
2 later decisions quote this exact passage · from the majority“Kolbe['s] compar[ison of] the net present values of ordinary loans at market rates against [Taxpayers'] loan”
2 later decisions 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.