Bridges v. Commissioner’s Empirical Analysis
1963
Citation profile
28 federal appellate · 2 district · 1 state decisions
How this case has been cited
Cited by 77 later decisions — most recently April 2025 · most notably Rice's Toyota World, Inc. v. Commissioner (1985), Goldstein v. Commissioner of Internal Revenue (1966)
28 federal appellate · 2 district · 1 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.
Relationships
Applies 26 U.S.C. § 163
Relies on Gregory v. Helvering · Deputy v. du Pont · Knetsch v. United States · Old Colony Co v. Commissioner of Internal Revenue · Hanover Bank 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 77 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“that there was nothing of substance to be realized by [the taxpayer] from [the] transaction beyond a tax deduction.”
9 later decisions quote this exact passage · from the majority“§ 163. Interest. (a) General rule. There shall be allowed as a deduction all interest paid or accrued within the taxable year on indebtedness. ***** (26U.S.C. § 163,1964 ed.)”
2 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.