Grimm v. A. Schraders & Son, 491 F.2d 749 (3rd Cir. 1974). · Go Syfert
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Grimm v. A. Schraders & Son, 491 F.2d 749 (3rd Cir. 1974). Cases Citing This Book View Copy Cite
50 citation events across 5 distinct courts.
Strongest positive: Shadd v. United States (pawd, 1975-02-20)
Treatment trajectory · 1973 → 2026 · click a year to view as-of
1973 1999 2026
Top citers, strongest first. 4 distinct citers. How cited ↗
cited Cited "see" Shadd v. United States
W.D. Pa. · 1975 · signal: see · confidence high
See Henderson v. Goeke, 329 F.Supp. 1160 , 1162 fn. 5 (E.D.Pa.1971), aff’d 491 F.2d 749 (3rd Cir. 1973). 3 .
discussed Cited "see, e.g." Estate of Christian v. Commissioner
Tax Ct. · 1989 · signal: see also · confidence low
The third test is the "interdependence" test, which focuses on whether "the steps are so interdependent that the legal relations created by one transaction would have been fruitless without a completion of the series." Redding v. Commissioner , 630 F.2d at 1177 ; see also Kass v. Commissioner , 60 T.C. 218 (1973) , affd. without published opinion 491 F.2d 749 (3d Cir. 1974) ; Farr v. Commissioner , 24 T.C. 350 (1955) ; American Wire Fabrics Corp. v. Commissioner , 16 T.C. 607 (1951) ; American Bantam Car Co. v. Commissioner , 11 T.C. 397 (1948) , affd. 177 F.2d 513 (3d Cir. 1949) .
discussed Cited "see, e.g." Penrod v. Commissioner (2×)
unknown court · 1987 · signal: see also · confidence low
However, in contrast to the binding *108 commitment test, the end result test is flexible and bases tax consequences on the real substance of the transactions, not on the formalisms chosen by the participants. 10 The third test is the "interdependence" test, which focuses on whether "the steps are *109 so interdependent that the legal relations created by one transaction would have been fruitless without a completion of the series." Redding v. Commissioner , 630 F.2d at 1177 ; see also Kass v. Commissioner , 60 T.C. 218 (1973) , affd. without published opinion 491 F.2d 749 (3d Cir. 1974) ; Far…
discussed Cited "see, e.g." Comm'r
unknown court · Jul · signal: see also · confidence low
The "interdependence" test focuses on whether "the steps are so interdependent that the legal relations created by one transaction would have been fruitless without a completion of the series." Redding v. Commissioner, 630 F.2d 1169 , 1177 (7th Cir. 1980) , revg. and remanding 71 T.C. 597 (1979) ; see also Kass v. Commissioner, 60 T.C. 218 (1973) , affd. without published opinion 491 F.2d 749 (3d Cir. 1974) ; *204 Farr v. Commissioner, 24 T.C. 350 (1955) ; Am.
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Grimm
v.
A. Schraders & Son
73-1672.
Court of Appeals for the Third Circuit.
Jan 21, 1974.
491 F.2d 749
Published

491 F.2d 749

Grimm
v.
A. Schraders & Son

73-1672

UNITED STATES COURT OF APPEALS Third Circuit

1/21/74

1

E.D.Pa.

AFFIRMED