Bruner v. Commissioner’s Empirical Analysis
1944
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 10 later decisions — most recently June 1963
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
Applies 26 U.S.C. § 162
Relies on Freuler v. Helvering · Estate of Brown · Garrett 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 10 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[[Image here]] (b> There shall be allowed as an additional deduction in computing the net income-of the estate or trust the amount of the income of the estate or trust for its taxable year which is to be distributed currently by the fiduciary to the legatees, heirs, or beneficiaries, but the amount so allowed as a deduction shall be included in computing" the net income of the legatees, heirs, oi; beneficiaries whether distributed to them or not. As used in this subsection, “income which is to be distributed currently” includes income for the taxable year of the estate or trust which, within the taxable year, becomes payable to the legatee, heir, or beneficiary. Any amount allowed as a deduction under this paragraph shall not be allowed as a deduction under subsection (c) of this section in the same or any succeeding taxable year;”
2 later decisions quote this exact passage“the right of the estate to the deduction from the gross income of 1941 of $ 1,200 paid to two beneficiaries in that year.”
1 later decision quote this exact passage“there were no trustees of the residuary estate until they qualified as such on January 17, 1942.”
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.