Bronstein v. Commissioner’s Empirical Analysis
2012
Citation profile
2 federal appellate ·
Relationships
Relies on Welch v. Helvering · United States v. Ron Pair Enterprises, Inc. · United States v. American Trucking Associations · Indopco, Inc. v. Commissioner · HIGBEE v. COMMISSIONER OF INTERNAL REVENUE
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 18 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“incurred in acquiring ... any qualified residence of the taxpayer,”
2 later decisions quote this exact passage“Generally, the most important factor is the extent of the taxpayer's effort to assess the taxpayer's proper tax liability.”
1 later decision quote this exact passagee.g. Na 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.