Bodine v. Commissioner’s Empirical Analysis
103 F.2d 982 · 1939
Citation profile
18 federal appellate ·
How this case has been cited
Cited by 31 later decisions — most recently November 2009 · most notably Commissioner of Internal Revenue v. Percy W. Phillips and Betty R. Phillips (Husband and Wife) (1960), 163 F. Supp. 865 - Arnfeld v. United States (1958)
18 federal appellate ·
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Applies 26 U.S.C. § 101 · 26 U.S.C. § 22
Relies on Stearns Co of Boston Mass v. United States · Aluminum Castings Co. v. Routzahn · Hale v. Helvering · United States v. Fairbanks · In re Erb
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 31 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““§ 22. Gross income — -(a) General definition. ***** “(b) Exclusions from gross income. The following items shall not be included in gross income and shall be exempt from taxation under this chapter: * * “(2) [as amended by sec. 120(a), Revenue Act of 1942, c. 619, 56 Stat. 798 ] Annuities, etc. “(A) In general. Amounts received (other than amounts paid by reason'of the death of the insured and interest payments on such amounts and other than amounts received as annuities) under a life insurance or endowment contract, but if such amounts (when added to amounts received before the taxable year under such contract) exceed the aggregate premiums or consideration paid (whether or not paid during the taxable year) then the excess shall be included in gross income. Amounts received as an annuity under an annuity or endowment contract shall be included in gross income; except that there shall be excluded from gross income the excess of the amount received in the taxable year over an amount equal to 3 per centum of the aggregate premiums or consideration paid for such annuity (whether or not paid during such year), until the aggregate amount excluded from gross income under this chapter or prior income tax laws in respect of such annuity equals the aggregate premiums or consideration paid for such annuity. * * *” [26 U.S.C. (1952 ed.) § 22.]”
1 later decision quote this exact passage · from the majority“it is entirely clear that the sums received by the taxpayer from the insurance company were not received by virtue of the sale or exchange of capital assets”
1 later decision quote this exact passage · from the majoritye.g. Barr v. Comm'r
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.