Bonn v. Commissioner’s Empirical Analysis
1960
Citation profile
7 federal appellate · 1 district ·
How this case has been cited
Cited by 54 later decisions — most recently July 1980 · most notably Reese v. Commissioner (1966), Proskey v. Commissioner (1969)
7 federal appellate · 1 district ·
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
Relies on Bogardus v. Commissioner · 161 F. Supp. 901 - Wrobleski v. Bingler · Stone 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 54 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“incidental to and for the purpose of facilitating the raison d'etre of the Hospital, namely, the care of its patients.”
1 later decision quote this exact passagee.g. Weissfisch v. Comm'r
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.