Esmark, Inc. v. Commissioner’s Empirical Analysis
1988
Citation profile
2 federal appellate · 2 district ·
How this case has been cited
Cited by 29 later decisions — most recently January 2014 · most notably Martin Ice Cream Co. v. Comm'r (1998), 330 F. Supp. 2d 122 - Long Term Capital Holdings v. United States (2004)
2 federal appellate · 2 district ·
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
Relies on Gregory v. Helvering · Commissioner of Internal Revenue v. Court Holding Co · United States v. Cumberland Public Service Co. · General Utilities & Operating Co. v. Helvering · United States v. Joliet & Chicago Railroad
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 29 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The legal right of a taxpayer to decrease the amount of what otherwise would be his taxes, or altogether avoid them, by means which the law permits, cannot be doubted. But the question for determination is whether what was done, apart from the tax motive, was the thing which the statute intended. * * * [Id. at 469; citations omitted.]”
1 later decision quote this exact passage“The existence of an overall plan does not alone, however, justify application of the step-transaction doctrine. Whether invoked as a result of the “binding commitment,” “interdependence,” or “end result” tests, the doctrine combines a series of individually meaningless steps into a single transaction. * * *”
1 later decision quote this exact passage“Congress enacted a statute under which tax consequences are dictated by form; to avoid those consequences, respondent must demonstrate that the form chosen by petitioner was a fiction that failed to reflect the substance of the transaction.”
1 later decision quote this exact passage
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.