Durkin v. Commissioner’s Empirical Analysis
1989
Citation profile
32 federal appellate ·
How this case has been cited
Cited by 70 later decisions — most recently May 2015 · most notably Williams v. Commissioner (1993), Buchine v. Commissioner (1994)
32 federal appellate ·
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. § 1012 · 26 U.S.C. § 163 · 26 U.S.C. § 167 · 26 U.S.C. § 465
Relies on Anderson v. City of Bessemer City · Helvering v. Clifford · Commissioner of Internal Revenue v. Court Holding Co · Budinich v. Becton Dickinson & Co. · Corliss v. Bowers
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 70 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the principal is to be paid solely out of exploitation proceeds, the loan is nonrecourse, shielding the taxpayer from personal liability, and the purchase price of the asset unreasonably exceeds its fair market value.”
2 later decisions quote this exact passage · from the concurrence“nonrecourse debt is commonly used in bona fide commercial transactions with genuine business purposes and does not warrant reflexive exclusion from the basis of the asset purchased but necessitates examination of the expectations of the parties and the structure of the transactions.”
1 later decision quote this exact passage · from the concurrence“When ... the debt used to purchase an asset is unlikely to be paid by the taxpayer, that debt does not represent a bona fide capital investment by the taxpayer and will be excluded from the depreciable basis of the asset.”
1 later decision quote this exact passage · from the concurrence
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.