Bryan v. Commissioner’s Empirical Analysis
1959
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 34 later decisions — most recently April 1996 · most notably Dustin v. Commissioner (1969), Bryan v. Commissioner (1960)
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. § 117 · 26 U.S.C. § 22 · 26 U.S.C. § 23 · 26 U.S.C. § 58
Relies on Acker v. Commissioner of Internal Revenue · Raymond G. Burge and Kathleen E. Burge v. Commissioner of Internal Revenue · United States v. Robinson · Fuller v. Commissioner · Arthur Glickman Herman Glickman and Ruth Glickman and Aaron Glickmand and Freda Glickman v. Commissioner of Internal Revenue
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 34 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The debtor was not called as a witness, and there was no detailed showing as to his financial conditions.”
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.