Estate of William Davidson Merchant III v. Commissioner
Is it still good law? What later courts have actually done to this case.
Status
More on how this was screened
Oak Knoll Cellar v. Commissioner applied Merchant. McWilliams v. Commissioner discussed the Tax Court opinion affirmed by Merchant; its disagreement concerned the taxpayer's argument. United States v. Clark contained no Merchant citation, and its nearby departure language concerned sentencing. i3 Assembly, LLC v. United States cited a different case reported in volume 947 of the Federal Reporter.
61 later cases cite Estate of William Davidson Merchant III v. Commissioner; 61 of those citations sat close to treatment language and were flagged for reading, and all of them have been read. Citations that did not sit near treatment language were not flagged and were not read one by one, so a court that weakened this case without using any of that language would not appear here.
Relying on Estate of William Davidson Merchant III v. Commissioner?
This page shows what later courts did to it. Ask about your specific facts and see whether it still carries your argument, with citations you can check.
No reviewed court has overruled or limited this case.
Every one of the 61 flagged citations was read, and each turned out to be something other than adverse treatment: a routine application, a party's argument the court rejected, or the case itself discussing older law. That reading is the finding this page exists to report.
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