Roberts v. Commissioner’s Empirical Analysis
176 F.2d 221 · 1949
Citation profile
32 federal appellate · 4 district · 4 state decisions
How this case has been cited
Cited by 102 later decisions (1 by the Supreme Court) — most recently January 2006 · most notably Commissioner of Internal Revenue v. Duberstein D Stanton (1960), Meneguzzo v. Commissioner (1965)
32 federal appellate · 4 district · 4 state decisions
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. § 22 · 26 U.S.C. § 272
Relies on Cohan v. Commissioner · Eisner v. Macomber · Old Colony Trust Co. v. Commissioner · United States v. Sullivan · Morrissey v. Commissioner
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 102 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“, and other common protester-type arguments. As every court to consider these arguments has observed, they have no merit. Gross income means all income from whatever source derived including, but not limited to, wages, salaries, and income from self-employment. Any monies which come to the taxpayer as the fruits of his labor are”
4 later decisions quote this exact passage · from the majority““ * * * One who in the peace and under the protection of the United States gainfully exercises his faculties of mind or body may be called on to share the gain with the public treasury. Section 213 of the Revenue Act of 1926 ( 26 U.S.C.A. § 954 ) here applicable includes in gross income to be taxed ‘gains, profits, and income derived from salaries, wages, or compensation for personal service * * * of whatever kind and in whatever form paid.’ It excludes property acquired by ‘gift, bequest, devise or inheritance.’ The intent is that all receipts in whatever form that come because of labor and service, whether payment could be compelled or not, shall be taxed as arising from labor. That only is a gift which is purely such, not intended as a return of value or made because of any intent to repay another what is his due, but bestowed only because of personal affection or regard or pity, or from general motives of philanthropy or charity. * * * ” (p. 723)”
1 later decision quote this exact passage · from the majority“Despite apparent voluntariness, there is an element of compulsion in tipping. . . . Actually a tip is connected directly with the service and its quality. . . . [T]he giving of a tip is tied to the service, without which the occasion would not have arisen.”
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.