Jackson v. Commissioner’s Empirical Analysis
1956
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 14 later decisions — most recently April 2016
2 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 Commissioner of Internal Revenue v. Glenshaw Glass Company · Old Colony Trust Co. v. Commissioner · Bogardus v. Commissioner · Noel v. Parrott · Willkie 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 14 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Where the relationship of employer and employee has existed, and services have been performed in the course of such relationship, the presumption is that the amount received is for the services and is not a gift. [Citations]. And where the payment * * * has been charged by the employer on his books to salary or operating expense, there is a particularly strong indication that a gift was not intended. * * *”
1 later decision quote this exact passage“[If] the payment was made with the intention of requiting past services or employment more generously or completely, it is taxable.”
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.