Brasher v. Commissioner’s Empirical Analysis
1954
Citation profile
4
cited by 4 later decisions
January 1958
most recently cited
Relationships
Relies on Chandler v. Commissioner · Chandler v. Commissioner · Benaglia v. Commissioner · Martin v. Commissioner · Doran 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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Seo. 29.22(a)-3. Compensation Paid Otheb Than in Cash.— * * * If a person receives as compensation for services rendered a salary and in addition thereto living quarters or meals, the value to such person of the quarters and meals so furnished constitutes income subject to tax. If, however, living quarters or meals are furnished to employees for the convenience of the employer, the value thereof need not be computed and added to the compensation otherwise received by the employees. * * *”
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.