Bernstein v. United States’s Empirical Analysis

Citation profile

38 federal appellate · 1 district · 3 state decisions

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 47 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. ““§ 115. Distributions by corporations “(a) Definition of dividend. The term ‘dividend’ when used in this chapter * * * means any distribution made by a corporation to its shareholders, whether in money or in other property, (1) out of earnings or profits accumulated after February 28, 1913, or (2) out of the earnings or profits of the taxable year (computed a3 of close of the taxable year without diminution by reason of any distributions made during the taxable year), without re.gard to the amount of the earnings and profits at the time the distribution was made. * * * “(b) Source of distributions. For the purposes of this chapter every distribution is made out of earnings or profits to the extent thereof, and from the most recently accumulated earnings or profits. * * * ###### “(d) Other distributions from capital. If any distribution made by a corporation to its shareholders is not out of increase in value of property accrued before March 1, 1913, and is not a dividend, then the amount of such distribution shall be applied against and reduce the adjusted basis of the stock provided in section 113, and if in excess of such basis, such excess shall be taxable in the same manner as a gain from the sale or exchange of property * * *»”

   2 later decisions quote this exact passage · from the majority
   e.g. Simon v. Commissioner · Sam Simon v. Commissioner of Internal Revenue, Albert Simon v. Commissioner of Internal Revenue, Clara Simon v. Commissioner of Internal Revenue, Melvin Simon v. Commissioner of Internal Revenue

2. ““The attempt to evade and defeat the tax law must be a wilful one; that is to say, it must be made with the intent to keep from the Government a tax imposed by the Income Tax laws, which it was the duty of the defendant to pay to the Goverment. “The attempt must he wilful and involving bad purpose and an evil motive, and that specific intent must be proved or clearly inferred from the evidence, that is, it must be proved by or clearly inferred by the evidence. The intent involved in this offense is not inherent in the act itself. * * * * * “The question of intent is a matter foi you, as jurors to determine; and the only way you have of arriving at the intent of the defendant in this case is for you to take into consideration all of the facts and circumstances shown by the evidence, including the exhibits, and determine from all such facts and circumstances what the intent of the defendant was at the time in question. “Use your common sense and your many years of everyday experience in weighing the evidence. • » • • • “The purpose of adding the ‘knowingly,’ was to insure that no one would be convicted because of a failure to act due to a mistake or inadvertence or other innocent reason as stated before with respect to the offenses such as are charged in this case. “Specific intent must be proved before there can be a conviction. ***** “The word ‘false’ as used in the statute means that the claim was untrue when made and was known to be untrue by the person making it or causing”

   1 later decision quote this exact passage · from the majority
   e.g. Windisch v. United States

3. “practically amounted to an instruction that on the facts the accused was presumed to be guilty, because the element of knowledge was the only unproved element of the offense.”

   1 later decision quote this exact passage · from the majority
   e.g. United States v. Ferro