Bingham's Trust v. Commissioner of Internal Revenue’s Empirical Analysis
325 U.S. 365 · 1945
Citation profile
508 federal appellate · 14 district · 24 state decisions
How this case has been cited
Cited by 961 later decisions (32 by the Supreme Court) — most recently November 2025 · most notably Crane v. Commissioner (1947), United States v. Gilmore (1963)
508 federal appellate · 14 district · 24 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
reviewedthe decision below (from Second Circuit Court of Appeals)
Relationships
Relies on Commissioner of Internal Revenue v. Heininger · Dobson v. Commissioner · Security Flour Mills Co. v. Commissioner · Medo Photo Supply Corporation v. National Labor Relations Board
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 961 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The existing law allows taxpayers to deduct expenses incurred in connection with a trade or business. Due partly to the inadequacy of the statute and partly to court decisions, non-trade or non-business expenses are not deductible, although non-trade or non-business income is fully subject to tax. The bill corrects this inequity by allowing all of the ordinary and necessary expenses paid or incurred for the production or collection of income or for the management, conservation, or maintenance of property held for the production of income.””
27 later decisions quote this exact passage“Section 23(a)(2) is comparable and in pari materia with section 23(a)(1), authorizing the deduction of business or trade expenses. Such expenses need not relate directly to the production of income for the business. It is enough that the expense, if “ordinary and necessary,” is directly connected with or proximately results from the conduct of the business.”
19 later decisions quote this exact passage“does not restrict deductions to those litigation expenses which alone produce income. On the contrary, by its terms and in analogy with the rule under § 23(a) (1), the business expense section, the trust, a taxable entity like a business, may deduct litigation expenses when they are directly connected with or proximately result from the enterprise * * *.”
6 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.