Bertin v. Commissioner’s Empirical Analysis
1942
Citation profile
6
cited by 6 later decisions
October 1949
most recently cited
Relationships
Relies on Manhattan General Equipment Co. v. Commissioner of Internal Revenue · Guaranty Trust & Safe Deposit Co. v. Green Cove Springs & Melrose Railroad · Sheets v. Selden's Lessee
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“would constitute earned income as defined in section 25(a) if received from sources within the United States.”
1 later decision quote this exact passagee.g. Levy v. Commissioner“a bona fide nonresident of the United States for more than six months during the taxable year”
1 later decision quote this exact passagee.g. Levy v. Commissioner“received from sources without the United States.”
1 later decision quote this exact passagee.g. Levy v. Commissioner
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.