United States v. Generes

How courts have described this case

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

• holding that a taxpayer's trade or business must be the \dominant motivation\ for a loan
• stating that to qualify for the business bad debt deduction the taxpayer's trade or business must be the dominant motivation for making the guaranties
• stating that “corporation has a personality separate from its shareholders and ... its business is not necessarily their business”
• finding that the witness' testimony, standing alone, did not \bear the light of analysis\
• considering the ratio of salary to debt amount a significant factor to find business purpose for an employee loan
• discussing the consistency of the meaning of “trade or business” across sections 162, 166, and 165

Source: CourtListener parenthetical corpus (CC0).

Cited by

90 cases in this archive cite this case; the 20 most cited are listed.

• Furman v. Georgia
  Supreme Court· 1972-06-29· cited 5,066×
• Brunswick Corp. v. Pueblo Bowl-O-Mat, Inc.
  Supreme Court· 1977-01-25· cited 2,155×
• Demes v. United States
  Federal Claims· 2002-04-18· cited 123×
• Hunter Faulconer, Sr. And Mary T. Faulconer v. Commissioner of Internal Revenue
  Fourth Circuit· 1984-11-20· cited 103×
• Charles A. Sammons, Individually, and Estate of Rosine S. Sammons, Deceased, Charles A. Sammons, Independent v. Commissioner of Internal Revenue
  Fifth Circuit· 1973-01-19· cited 102×
• Putoma Corp. v. Commissioner
  U.S. Tax Court· 1976-06-30· cited 97×
• Houston Chronicle Publishing Company, Plaintiff-Appellee-Cross v. United States of America, Defendant-Appellant-Cross
  Fifth Circuit· 1973-07-27· cited 93×
• Harold Weisberg v. U.S. Department of Justice
  D.C. Circuit· 1973-10-24· cited 88×
• Arsement v. Spinnaker Exploration Co.
  Fifth Circuit· 2005-02-10· cited 81×
• David Dewees and Anne Dewees v. Commissioner of Internal Revenue
  First Circuit· 1989-03-15· cited 79×
• W. W. Windle Co. v. Commissioner
  U.S. Tax Court· 1976-01-07· cited 71×
• Estate of Guy L. Mann, Deceased. Suzanne Mann Duval, Administratrix v. United States
  Fifth Circuit· 1984-05-04· cited 63×
• Cremona v. Commissioner
  U.S. Tax Court· 1972-05-04· cited 61×
• William N. Harsha and Barbara J. Harsha v. United States
  Tenth Circuit· 1979-02-26· cited 53×
• Centel Communications Co. v. Commissioner
  U.S. Tax Court· 1989-03-23· cited 53×
• A. H. Kelson and Nyla C. Kelson v. United States
  Tenth Circuit· 1974-09-23· cited 51×
• Robert P. Groetzinger v. Commissioner of Internal Revenue
  Seventh Circuit· 1985-08-21· cited 48×
• American Medical Association, Cross-Appellant v. United States of America, Cross-Appellee
  Seventh Circuit· 1989-10-12· cited 45×
• Gould v. Commissioner
  U.S. Tax Court· 1975-05-01· cited 44×
• Shinefeld v. Commissioner
  U.S. Tax Court· 1976-03-03· cited 40×

Cites

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

• Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal Revenue
  Tenth Circuit· 1971-06-18· cited 1,604×
• Commissioner v. Duberstein
  Supreme Court· 1960-06-13· cited 1,566×
• Knetsch v. United States
  Supreme Court· 1960-11-14· cited 836×
• Montgomery Ward & Co. v. Duncan
  Supreme Court· 1940-12-09· cited 731×
• United States v. Gilmore
  Supreme Court· 1963-02-18· cited 685×
• Whipple v. Commissioner
  Supreme Court· 1963-06-17· cited 469×
• Cone v. West Virginia Pulp & Paper Co.
  Supreme Court· 1947-03-03· cited 464×
• John Kelley Co. v. Commissioner
  Supreme Court· 1946-01-07· cited 447×
• Putnam v. Commissioner
  Supreme Court· 1956-12-03· cited 419×
• Fairmount Glass Works v. Cub Fork Coal Co.
  Supreme Court· 1933-01-09· cited 354×
• Commissioner v. Lester
  Supreme Court· 1961-05-22· cited 348×
• Ferguson v. Moore-McCormack Lines, Inc.
  Supreme Court· 1957-02-25· cited 288×
• United States v. Skelly Oil Co.
  Supreme Court· 1969-06-02· cited 259×
• Neely v. Martin K. Eby Construction Co., Inc.
  Supreme Court· 1967-04-24· cited 219×
• Helvering v. Wilshire Oil Co.
  Supreme Court· 1939-12-11· cited 214×
• I. Hal Millsap, Jr., and Frances Millsap v. Commissioner of Internal Revenue
  Eighth Circuit· 1968-01-02· cited 153×
• John M. Trent and Lisa M. Trent v. Commissioner of Internal Revenue
  Second Circuit· 1961-06-09· cited 129×
• United States v. Donruss Co.
  Supreme Court· 1969-01-13· cited 116×
• George P. Weddle and Bertha R. (Terris) Weddle v. Commissioner of Internal Revenue
  Second Circuit· 1963-12-10· cited 68×
• James E. Austin and Elizabeth G. Austin v. Commissioner of Internal Revenue
  Second Circuit· 1962-01-19· cited 57×

Other cases named United States v. Generes

2 other CourtListener records share this case name.

• United States v. Generes
  Supreme Court· 1972-03-27· cited 2×
• United States v. Generes
  Supreme Court· 1971-03-22