James Af v. Commissioner of Internal Revenue’s Empirical Analysis

Citation profile

8 federal appellate · 4 district · 4 state decisions

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

1. “a transaction will be accorded tax recognition only if it has 'economic substance which is compelled or encouraged by business or regulatory realities, is imbued with tax-independent considerations, and is not shaped solely by tax-avoidance features that have meaningless labels attached.'”

   5 later decisions quote this exact passage · from the majority
   e.g. Edward Bohrer and Gwenyth Bohrer v. Commissioner of Internal Revenue, Glen Sheppard and Joaquina Sheppard v. Commissioner of Internal Revenue, Nick C. Scholzen and Erroleen Scholzen v. Commissioner of Internal Revenue, Michael G. Harris and Nancy S. Harris v. Commissioner of Internal Revenue, Douglas C. Stewart and Mary L. Stewart v. Commissioner of Internal Revenue, Clarence Wm. Pack and Pat F. Pack v. Commissioner of Internal Revenue, David A. Scholzen and Judy Scholzen v. Commissioner of Internal Revenue, Rex H. Crockett, Deceased, and Jeanne M. Crockett v. Commissioner of Internal Revenue, James J. Koehler and Alice Koehler v. Commissioner of Internal Revenue, Lincoln C. White and Aline White v. Commissioner of Internal Revenue, S. Arthur Gregerson and Montess Gregerson v. Commissioner of Internal Revenue, Lincoln C. White and Jean White v. Commissioner of Internal Revenue, Harold L. Canada and Dorothy F. Canada v. Commissioner of Internal Revenue, Robert H. Burgener and Diane Burgener v. Commissioner of Internal Revenue · Barrister Equip. Assocs. Series 115 v. Commissioner

2. “practical economic effects other than the creation of income tax losses.”

   4 later decisions quote this exact passage · from the majority
   e.g. Bohrer v. Commissioner · Edward Bohrer and Gwenyth Bohrer v. Commissioner of Internal Revenue, Glen Sheppard and Joaquina Sheppard v. Commissioner of Internal Revenue, Nick C. Scholzen and Erroleen Scholzen v. Commissioner of Internal Revenue, Michael G. Harris and Nancy S. Harris v. Commissioner of Internal Revenue, Douglas C. Stewart and Mary L. Stewart v. Commissioner of Internal Revenue, Clarence Wm. Pack and Pat F. Pack v. Commissioner of Internal Revenue, David A. Scholzen and Judy Scholzen v. Commissioner of Internal Revenue, Rex H. Crockett, Deceased, and Jeanne M. Crockett v. Commissioner of Internal Revenue, James J. Koehler and Alice Koehler v. Commissioner of Internal Revenue, Lincoln C. White and Aline White v. Commissioner of Internal Revenue, S. Arthur Gregerson and Montess Gregerson v. Commissioner of Internal Revenue, Lincoln C. White and Jean White v. Commissioner of Internal Revenue, Harold L. Canada and Dorothy F. Canada v. Commissioner of Internal Revenue, Robert H. Burgener and Diane Burgener v. Commissioner of Internal Revenue

3. “Instead, the consideration of business purpose and economic substance are simply more precise factors to consider in the application of this court's traditional sham analysis; that is, whether the transaction had any practical economic effects other than the creation of income tax losses.”

   1 later decision quote this exact passage · from the majority
   e.g. Casebeer v. Commissioner