Derr v. Commissioner

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• a partnership's purported purchase of property was held a sham transaction where the promotor, who contracted to sell the property to the partnership, had not yet acquired ownership of the property
• beneficiary of an Illinois land trust possessed most attributes of ownership
• for Federal income tax purposes, sale occurs upon transfer of benefits and burdens of ownership rather than upon satisfaction of technical requirements for passage of title under State law; applicable test is facts and circumstances test with no single factor controlling

Source: CourtListener parenthetical corpus (CC0).

Cited by

13 cases in this archive cite this case.

• Siegel v. Commissioner
  U.S. Tax Court· 1982-04-26· cited 255×
• Zirker v. Commissioner
  U.S. Tax Court· 1986-10-30· cited 151×
• Estate of Thomas v. Commissioner
  U.S. Tax Court· 1985-03-14· cited 126×
• Leahy v. Commissioner
  U.S. Tax Court· 1986-07-03· cited 120×
• Houchins v. Commissioner
  U.S. Tax Court· 1982-09-29· cited 73×
• Packard v. Commissioner
  U.S. Tax Court· 1985-09-05· cited 59×
• Paccar, Inc. v. Commissioner
  U.S. Tax Court· 1985-11-13· cited 41×
• Gauntt v. Commissioner
  U.S. Tax Court· 1984-01-12· cited 29×
• Guardian Indus. Corp. v. Commissioner
  U.S. Tax Court· 1991-09-11· cited 28×
• Bowen v. Commissioner
  U.S. Tax Court· 1982-01-20· cited 15×
• International Paper Co. v. United States
  Federal Claims· 1995-04-27· cited 7×
• Benedict v. United States
  D. Utah· 1995-04-04· cited 4×
• Scully v. United States
  Seventh Circuit· 1988-03-23· cited 3×

Cites

47 cases in this archive are cited by this case; the 20 most cited are listed.

• Welch v. Helvering
  Supreme Court· 1933-11-06· cited 9,823×
• New Colonial Ice Co. v. Helvering
  Supreme Court· 1934-05-28· cited 3,395×
• Gregory v. Helvering
  Supreme Court· 1935-01-07· cited 2,523×
• Deputy, Administratrix v. Du Pont
  Supreme Court· 1940-01-08· cited 2,467×
• Commissioner v. Court Holding Co.
  Supreme Court· 1945-04-09· cited 1,325×
• Moline Properties, Inc. v. Commissioner
  Supreme Court· 1943-06-01· cited 1,027×
• Higgins v. Smith
  Supreme Court· 1940-01-08· cited 971×
• Knetsch v. United States
  Supreme Court· 1960-11-14· cited 836×
• Griffiths v. Commissioner
  Supreme Court· 1939-12-18· cited 447×
• National Carbide Corp. v. Commissioner
  Supreme Court· 1949-03-28· cited 410×
• Estate of Charles T. Franklin, Deceased v. Commissioner of Internal Revenue
  Ninth Circuit· 1976-11-01· cited 309×
• Estate of Franklin v. Commissioner
  U.S. Tax Court· 1975-07-30· cited 242×
• Eli D. Goodstein v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Eli D. Goodstein
  First Circuit· 1959-05-21· cited 177×
• Mayerson v. Commissioner
  U.S. Tax Court· 1966-12-29· cited 144×
• People v. Chicago Title & Trust Co.
  Illinois Supreme Court· 1979-04-03· cited 132×
• Karme v. Commissioner
  U.S. Tax Court· 1980-03-24· cited 117×
• Sun Properties, Inc. v. United States
  Fifth Circuit· 1955-03-02· cited 104×
• Baird v. Commissioner
  U.S. Tax Court· 1977-04-27· cited 94×
• Merrill v. Commissioner
  U.S. Tax Court· 1963-04-19· cited 90×
• Cagle v. Commissioner
  U.S. Tax Court· 1974-11-04· cited 86×