Packard v. Commissioner

How courts have described this case

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

• Stating that, “if an objective analysis of the transaction indicates that a reasonable possibility of profit existed apart from tax benefits, the transaction will not be classified as a sham.”
• S-corporation disregarded for tax purposes even though underlying investment held not a sham
• S-corporation disregarded for tax purposes even though underlying investment held not a sham

Source: CourtListener parenthetical corpus (CC0).

Cited by

10 cases in this archive cite this case.

• Bail Bonds by Marvin Nelson, Inc., a Corporation v. Commissioner of the Internal Revenue Service
  Ninth Circuit· 1987-07-08· cited 116×
• Larsen v. Commissioner
  U.S. Tax Court· 1987-12-30· cited 98×
• Smith v. Commissioner
  U.S. Tax Court· 1988-10-03· cited 72×
• Torres v. Commissioner
  U.S. Tax Court· 1987-03-30· cited 66×
• Associated Wholesale Grocers, Inc., and Its Subsidiary, Super Market Developers, Inc. v. United States
  Tenth Circuit· 1991-03-15· cited 53×
• Mukerji v. Commissioner
  U.S. Tax Court· 1986-10-29· cited 47×
• Lewis Arthur Merryman v. Commissioner of Internal Revenue, Michael A. Carroll and Margaret W. Carroll v. Commissioner of Internal Revenue
  Fifth Circuit· 1989-05-30· cited 46×
• Consolidated Edison Co. v. United States
  Federal Claims· 2009-10-21· cited 22×
• Estate of Ratliff v. Commissioner
  U.S. Tax Court· 1993-09-30· cited 12×
• Oakcross Vineyards, Ltd. Dennis D. Groth, Tax Matters Partner v. Commissioner of Internal Revenue
  Ninth Circuit· 1998-04-02· cited 1×

Cites

51 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×
• Commissioner v. Court Holding Co.
  Supreme Court· 1945-04-09· cited 1,325×
• Burnet v. Harmel
  Supreme Court· 1932-11-07· cited 980×
• Knetsch v. United States
  Supreme Court· 1960-11-14· cited 836×
• Frank Lyon Co. v. United States
  Supreme Court· 1978-04-18· cited 810×
• Commissioner v. Hansen
  Supreme Court· 1959-06-22· cited 410×
• E.A. Brannen and Frances K. Brannen v. Commissioner of Internal Revenue
  Eleventh Circuit· 1984-01-09· cited 361×
• Brannen v. Commissioner
  U.S. Tax Court· 1982-03-30· cited 350×
• Rice's Toyota World, Inc. (Formerly Rice Auto Sales, Inc.) v. Commissioner of Internal Revenue
  Fourth Circuit· 1985-01-07· cited 312×
• Grodt & McKay Realty, Inc. v. Commissioner
  U.S. Tax Court· 1981-12-07· cited 298×
• Minnesota Tea Co. v. Helvering
  Supreme Court· 1938-01-17· cited 293×
• Rice's Toyota World, Inc. v. Commissioner
  U.S. Tax Court· 1983-08-29· cited 221×
• Stubbs, Overbeck & Associates, Inc. v. United States
  Fifth Circuit· 1971-06-25· cited 172×
• Monteleone v. Commissioner
  U.S. Tax Court· 1960-07-13· cited 119×
• United States v. Catto
  Supreme Court· 1966-06-06· cited 118×
• Sandor v. Commissioner
  U.S. Tax Court· 1974-07-03· cited 107×
• Estate of Lang v. Commissioner
  U.S. Tax Court· 1975-06-12· cited 107×
• King Enterprises, Inc. v. The United States
  Court of Claims· 1969-11-14· cited 103×