Berwind v. Commissioner’s Empirical Analysis
1953
Citation profile
6 federal appellate ·
How this case has been cited
Cited by 62 later decisions — most recently March 1983 · most notably Herald A. O'Neill and G. Evelyn O'neill, His Wife v. Commissioner of Internal Revenue (1959), Skarda v. Commissioner (1956)
6 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 Higgins v. Commissioner · Spring City Foundry Co. v. Commissioner · Burnet v. Clark · Commissioner v. Smith · Campbell 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 62 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“If the corporate form of doing business carries with it tax blessings, it also has disadvantages; so far as the petitioner is concerned, this case points up one of the corporate form's disadvantages. The petitioner can not appropriate unto himself the business of the various corporations for which he works.”
1 later decision quote this exact passage“exceptional situations where the taxpayer's activities in promoting, financing, managing, and making loans to a number of corporations have been regarded as so extensive as to constitute a business separate and distinct from the business carried on by the corporations themselves.”
1 later decision quote this exact passage“the term 'non-business debt' means a debt other than a debt evidenced by a security, as defined in paragraph (3) and other than a debt the loss from the worthlessness of which is incurred in the taxpayer's trade or business.”
1 later decision quote this exact passage
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.