In Re Bertelt’s Empirical Analysis
1995
Citation profile
1 district ·
Relationships
Applies 26 U.S.C. § 1 (Airport and Airway Extension Act of 2008) · 26 U.S.C. § 4401 · 26 U.S.C. § 451 · 26 U.S.C. § 6012 · 26 U.S.C. § 6013 · 26 U.S.C. § 6072 · 26 U.S.C. § 61 (Payment-in-Kind Tax Treatment Act of 1983) · 26 U.S.C. § 6151
Relies on Doyle v. Mitchell Bros. · Merchants' Loan & Trust Co. v. Smietanka · Biermann v. Commissioner · United States v. Ballard · Waters 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 9 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“In summary, the Debtor objects to the claim on the basis that the Internal Revenue Code does not define the term “income”. As discussed above, the Internal Revenue Code clearly includes compensation for services in the definition of gross income, uses gross income as the basis for determining taxable income, and imposes a tax on taxable income. The Debtor’s wages are compensation for services, and the tax liability is clearly imposed. Accordingly, the claim of the IRS with respect to the Debtor’s liability for taxes is valid, and the Debtor’s objection should be overruled.”
1 later decision quote this exact passagee.g. In Re Bertelt
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.