Bussing v. Commissioner’s Empirical Analysis
1987
Citation profile
2 federal appellate ·
Relationships
Relies on Commissioner v. Tower · Frank Lyon Co. v. United States · American Paper Institute, Inc. v. American Electric Power Service Corp. · Abramson v. Commissioner · 29 Cal. 2d 541 - Zaslow v. Kroenert
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 20 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Considered in the context of the lack of substance of Sutton's [payee's] role and the parties' disregard of the form of the transaction, the existence of the deferral provision reinforces our conclusion that Bussing's indebtedness to Sutton is without substance.”
1 later decision 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.