Evans v. Commissioner’s Empirical Analysis

Citation profile

5 federal appellate ·

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 24 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. ““Sec. 1.117-3. Definitions. “(a) Scholarship. A scholarship generally means an amount paid or allowed to, or for the beenfit of, a student, whether an undergraduate or a graduate, to aid such individual in pursuing his studies. * * * # # # X # # “(c) Fellowship grant. A fellowship grant generally means an amount paid or allowed to, or for the benefit of, an individual to aid him in the pursuit of study or research. The term includes the value of contributed services and accommodations (see paragraph (d) of this section) and the amount of tuition, matriculation, and other fees which are furnished or'■remitted to an individual to aid him in the pursuit of study or research. The term also includes any amount received in the nature of a family allowance as a part of a fellowship grant. However, the term does not include any amount provided by an individual to aid a relative, friend, or other individual in the pursuit of study "or research where the grantor is motivated by family or philanthropic considerations. ****** “Sec. 1.117-4. Items not considered as scholarships or fellowship grants. The following payments or allowances shall not be considered to be amounts received as a scholarship or a fellowship grant for the purpose of section 117: •X* ■Jf * -X* ■X* ■X 1 (c) Amounts paid as compensation for services or primarily for■ the benefit of the grantor. (1) Except as provided in paragraph (a) of § 1.117-2, any amount paid or allowed to, or on behalf of, an individual to enable ”

   1 later decision quote this exact passage
   e.g. Stewart v. United States

2. “(a) General rule. — In the case of an individual, gross income does not include — (1) any amount received — (A) as a scholarship at an educational institution (as defined in section 151 (e) (4)), or (B) as a fellowship grant * * *.”

   1 later decision quote this exact passage
   e.g. Johnson v. Bingler

3. “in order to enable the party of the second part [Aileene Evans] to complete more adequate training in the treatment and care of mental diseases and/or mental patients.”

   1 later decision quote this exact passage
   e.g. Woddail v. Commissioner