Goatcher v. United States’s Empirical Analysis
944 F.2d 747 · 1991
Citation profile
9 federal appellate · 1 district ·
How this case has been cited
Cited by 23 later decisions — most recently September 2017
9 federal appellate · 1 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
Applies 26 U.S.C. § 1374 · 26 U.S.C. § 38 · 26 U.S.C. § 46 · 26 U.S.C. § 465
Relies on Hopkins v. Arizona Department of Real Estate · Cordeiro v. United States · Casebeer v. Commissioner · Brown v. Commissioner of Internal Revenue · Melvin v. Commissioner
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 23 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“disregard the form of the transaction and look to its substance”
2 later decisions quote this exact passage · from the majority“In order to increase the basis in the indebtedness of an S corporation, there must be an economic outlay on the part of the shareholder.”
1 later decision quote this exact passage · from the majoritye.g. COX v. COMMISSIONER
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.