Keller v. Commissioner’s Empirical Analysis

Citation profile

7 federal appellate ·

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 47 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “In any case of two or more organizations, trades, or businesses (whether or not incorporated, whether or not organized in the United States, and whether or not affiliated) owned or controlled directly or indirectly by the same interests, the Secretary may distribute, apportion, or allocate gross income, deductions, credits, or allowances between or among such organizations, trades, or businesses, if he determines that such distribution, apportionment, or allocation is necessary in order to prevent evasion of taxes or clearly to reflect the income of any of such organizations, trades, or businesses.”

   3 later decisions quote this exact passage · from the majority
   e.g. Foglesong v. Commissioner · Pacella v. Commissioner

2. “[t]he policy favoring the recognition of corporations as entities independent of their shareholders requires that we not ignore the corporate form so long as the corporation actually conducts business.”

   3 later decisions quote this exact passage · from the majority
   e.g. Grossman v. Commissioner · Gary A. Sargent and Janice B. Sargent v. Commissioner of Internal Revenue, Steven M. Christoff and Tami Jo Christoff v. Commissioner of Internal Revenue, Steven M. Christoff v. Commissioner of Internal Revenue

3. “to cover any type of entity or enterprise which has independent tax significance,”

   3 later decisions quote this exact passage
   e.g. Fatland v. Commissioner · Frederick H. Foglesong and Elizabeth C. Foglesong v. Commissioner of Internal Revenue, Frederick H. Foglesong Co., Inc. v. Commissioner of Internal Revenue