Bennett v. Commissioner’s Empirical Analysis
139 F.2d 961 · 1944
Citation profile
37 federal appellate ·
How this case has been cited
Cited by 57 later decisions — most recently September 2013 · most notably Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal Revenue (1967), Factor v. Commissioner (1960)
37 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
Relies on Hormel v. Helvering · Helvering v. Gowran · Botany Worsted Mills v. United States · Burnet v. Houston · Helvering v. Rankin
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 57 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The burden is upon a taxpayer to establish a deductible loss or expense and the amount of it. Burnet v. Houston, 283 U.S. 223 , 227, 51 S.Ct. 413, 75 L.Ed. 991; Botany [Worsted] Mills v. United States, 278 U.S. 282 , 289, 290, 49 S.Ct. 129, 73 L.Ed. 379.”
1 later decision quote this exact passage · from the majority
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.