Bradley v. Commissioner’s Empirical Analysis
1958
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 27 later decisions — most recently November 2000 · most notably Walet v. Commissioner (1958), Piel v. Commissioner of Internal Revenue (1965)
3 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 Smith's Estate v. Commissioner of Internal Revenue · Howard v. Commissioner · Carmichael v. Commissioner · Howard v. Commissioner · Stewart 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 27 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“that is, where the policies have not been assigned to her in such a way that she becomes the actual owner and where the proceeds of the policies become hers only if she outlives her husband - the premiums paid by the husband are not deductible by him.”
2 later decisions 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.