Feldman v. Commissioner

How courts have described this case

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

• collecting cases in which the Wisconsin courts have employed a substance-over-form analysis in “a variety of contexts, most notably including tax cases”
• finding shareholders liable for tax and penalties where “the [entire] transaction was premised on the assumption that the taxes would not be paid”
• collecting cases supporting the proposition that “[e]very circuit that has addressed [the] question has ... required independent determinations of transferee status under federal law and substantive liability under state law”
• explaining, in the context of a tax dispute applying the substance-over-form theory in tax law, how the economic reality of a complete asset sale can be equivalent to a stock sale
• affirming the Tax Court's finding that a loan to purchase the shares of the target corporation was a sham in part because \the loan was entirely undocumented; there was no promissory note or writing setting forth the terms of the loan\
• dis- regarding one part of a transaction because it lacked eco- nomic substance

Source: CourtListener parenthetical corpus (CC0).

Cited by

10 cases in this archive cite this case.

• Summa Holdings v. Comm'r of Internal Revenue
  Sixth Circuit· 2017-02-16· cited 32×
• Slone Revocable Trust v. Cir
  Ninth Circuit· 2015-06-08· cited 18×
• Sandra K. Shockley v. Commissioner of Internal Revenue
  Eleventh Circuit· 2017-10-03· cited 15×
• Norma Slone v. Cir
  Ninth Circuit· 2018-07-24· cited 8×
• Billy F. Hawk, Jr., GST Non-Exempt Marital Trust v. Commissioner of Internal Revenue
  Sixth Circuit· 2019-05-15· cited 5×
• Alternative Carbon Resources v. United States
  Federal Circuit· 2019-09-26· cited 3×
• William Stuart, Jr. v. CIR
  Eighth Circuit· 2016-11-14· cited 2×
• Slone Revocable Trust v. Cir
  Ninth Circuit· 2015-08-28
• Vectren Infrastructure Services Corp v. Department of Treasury
  Michigan Supreme Court· 2023-07-31
• Hyatt Hotels Corporation & Subsidiaries v. CIR
  Seventh Circuit· 2026-04-22

Cites

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

• Gregory v. Helvering
  Supreme Court· 1935-01-07· cited 2,523×
• Frank Lyon Co. v. United States
  Supreme Court· 1978-04-18· cited 810×
• Commissioner v. Stern
  Supreme Court· 1958-06-09· cited 453×
• Helvering v. F. & R. Lazarus & Co.
  Supreme Court· 1939-12-04· cited 321×
• Boyer v. Crown Stock Distribution, Inc.
  Seventh Circuit· 2009-11-18· cited 88×
• Mark A. Warsco, Trustee v. Preferred Technical Group
  Seventh Circuit· 2001-07-03· cited 82×
• Shaquille Griffin v. Richard Bell
  Seventh Circuit· 2012-09-04· cited 77×
• E. Keith Owens v. Commissioner of Internal Revenue
  Sixth Circuit· 1977-12-20· cited 64×
• In Re Juraj J. Bajgar, Debtor. Carol B. Martin, Administrator of Estate of Francis A. Martin, Plaintiff/creditor v. Juraj J. Bajgar, Defendant/debtor
  First Circuit· 1997-01-17· cited 63×
• Diebold Foundation, Inc. v. Commissioner of Internal Revenue
  Second Circuit· 2013-11-14· cited 61×
• Commissioner of Int. Rev. v. Transport Trad. & Term. Corp.
  Second Circuit· 1949-07-11· cited 55×
• Tifd Iii-E, Inc. v. United States of America, Docket No. 05-0064-Cv
  Second Circuit· 2006-08-03· cited 51×
• State v. J. C. Penney Co.
  Wisconsin Supreme Court· 1970-10-09· cited 48×
• Bb&t Corp. v. United States
  Fourth Circuit· 2008-04-29· cited 46×
• Frank Sawyer Trust of May 1992 v. Commissioner of Internal Reven
  First Circuit· 2013-03-29· cited 39×
• Rogers v. United States
  Tenth Circuit· 2002-02-22· cited 37×
• Starnes v. Commissioner
  Fourth Circuit· 2012-05-31· cited 33×
• Altria Group, Inc. v. United States
  Second Circuit· 2011-09-27· cited 31×
• Salus Mundi Foundation v. Commissioner
  Ninth Circuit· 2014-12-22· cited 30×
• Nick Kikalos and Helen Kikalos v. Commissioner of Internal Revenue
  Seventh Circuit· 2006-01-19· cited 28×