Bounds v. United States’s Empirical Analysis
262 F.2d 876 · 1958
Citation profile
18 federal appellate · 4 district ·
How this case has been cited
Cited by 39 later decisions — most recently April 1975 · most notably Poyner v. Commissioner (1962), Gaugler v. United States (1963)
18 federal appellate · 4 district ·
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
Applies 26 U.S.C. § 101 · 26 U.S.C. § 126 · 26 U.S.C. § 22
Relies on Old Colony Trust Co. v. Commissioner · Bogardus v. Commissioner · Eastern-Central Motor Carriers Ass'n v. United States · Northup v. United States · Simpson v. United States
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 39 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“***** “(b) Employees’ death benefits.— “(1) General rule. — Gross income does not include amounts received (whether in a single sum or otherwise) by the beneficiaries or the estate of an employee, if such amounts are paid by or on be half of an employer and are paid by reason of the death of the employee. “(2) Special rules for paragraph (1).— “(A) $5,000 limitation. — The aggregate amounts excludable under paragraph (1) with respect to the death of any employee shall not exceed $5,000. « * * * »”
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.