Bogardus v. Commissioner’s Empirical Analysis
302 U.S. 34 · 1937
Citation profile
440 federal appellate · 54 district · 19 state decisions
How this case has been cited
Cited by 896 later decisions (30 by the Supreme Court) — most recently June 2020 · most notably Pullman-Standard v. Swint (1982), Commissioner of Internal Revenue v. Duberstein D Stanton (1960)
440 federal appellate · 54 district · 19 state decisions
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.
Appellate journey
reviewedBogardus v. Helvering (from Second Circuit Court of Appeals)
Relationships
Relies on Old Colony Trust Co. v. Commissioner · Helvering v. Rankin · Helvering v. Tex-Penn Oil Co. · Lucas v. Ox Fibre Brush Co.
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 896 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“What controls is the intention with which payment, however voluntary, has been made.”
13 later decisions quote this exact passage · from the majority“the constraining force of any moral or legal duty,”
7 later decisions quote this exact passage · from the majority“* * * If it be in fact a gift, that is an end of the matter; and inquiry whether it is a gift of one sort or another is irrelevant. This is necessarily true, for since all gifts are made non-taxable, there can be no such thing under the statute as a taxable gift. A claim that it is a gift presents the sole and simple question whether its designation as such is genuine or fictitious — that is to say, whether, though called a gift, it is in reality compensation. * *”
5 later decisions quote this exact passage · from the majority
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.