Reddam v. Commissioner’s Empirical Analysis
755 F.3d 1051 · 2014
Citation profile
2 federal appellate ·
Relationships
Applies 26 U.S.C. § 1012 · 26 U.S.C. § 301 · 26 U.S.C. § 302 · 26 U.S.C. § 318 · 26 U.S.C. § 671 · 26 U.S.C. § 7482
Relies on Welch v. Helvering · Gregory v. Helvering · Frank Lyon Co. v. United States · United States v. Davis · Sochin v. Commissioner
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 15 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“holistically on whether the transaction had any practical economic effects other than the creation of income tax losses.”
3 later decisions quote this exact passage · from the majority“had any practical economic effects other than the creation of income tax losses.”
1 later decision quote this exact passage · from the majoritye.g. Tricarichi v. Comm'r
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.