Casebeer v. Commissioner’s Empirical Analysis
1990
Citation profile
34 federal appellate · 5 district · 3 state decisions
How this case has been cited
Cited by 125 later decisions — most recently December 2019 · most notably Gilman v. Commissioner (1991), ACM Partnership v. Commissioner (1998)
34 federal appellate · 5 district · 3 state decisions
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. § 465 · 26 U.S.C. § 7482
Relies on Welch v. Helvering · Missouri v. Continential Insurance Cos. · Robertson v. Methow Valley Citizens Council · Frank Lyon Co. v. United States · Dames & Moore v. Regan
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 125 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“'whether the transaction has any practicable economic effects other than the creation of income tax losses.'”
6 later decisions quote this exact passage · from the majority“'objective economic substance of the transactions'”
6 later decisions quote this exact passage · from the majority“'(1) whether * * * [taxpayers] demonstrated that either of the principals directing their respective transactions had a business purpose for engaging in the transaction other than tax avoidance and (2) whether either transaction had economic substance beyond the creation of tax benefits.'”
3 later decisions 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.