Diebold Foundation, Inc. v. Commissioner’s Empirical Analysis
736 F.3d 172 · 2013
Citation profile
7 federal appellate ·
Relationships
Applies 26 U.S.C. § 1 (Airport and Airway Extension Act of 2008) · 26 U.S.C. § 11 · 26 U.S.C. § 302 · 26 U.S.C. § 311 · 26 U.S.C. § 542 · 26 U.S.C. § 6501 · 26 U.S.C. § 6901 · 26 U.S.C. § 7482
Relies on Commissioner v. Stern · HBE Leasing Corp. v. Frank · Mucha v. King · United States v. McCombs · Wright 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 42 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“are structured to allow the parties to have it both ways: letting the seller engage in a stock sale and the buyer engage in an asset purchase. In such a transaction, the selling shareholders sell their C Corp stock to an intermediary entity (or”
5 later decisions quote this exact passage · from the majority“bless the willful blindness [of Mr. Fankhauser, Mr. Weintraut, and Ms. Fankhauser, as well as their attorney, Mr. Thrapp] the constructive knowledge test was designed to root out.”
3 later decisions quote this exact passage · from the majority“aware of circumstances that should have led * * * [him] to inquire further into the circumstances of the transaction, but * * * [he] failed to make such inquiry.”
3 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.