Bhalla v. Commissioner’s Empirical Analysis
1960
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 43 later decisions — most recently May 1989 · most notably Reese v. Commissioner (1966), Proskey v. Commissioner (1969)
4 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
Relies on Bonn v. Commissioner · Evans v. Commissioner · Bachmura v. Commissioner · Stone v. Commissioner · Williamsen 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 43 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(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, including the value of contributed services and accommodations; and (2) any amount received to cover expenses for— (A) travel, (B) research, (C) clerical help, or (D) equipment, which are incident to such a scholarship or to a fellowship grant, but only to the extent that the amount is so expended by the recipient.”
1 later decision quote this exact passage“Sec. 1.117-3(a) Scholarship. A scholarship generally means an amount paid or allowed to, or for the benefit of, a student, whether an undergraduate or a graduate, to aid such individual in pursuing his studies. * * *”
1 later decision quote this exact passagee.g. Ide v. Commissioner“primarily for the benefit of the grantor,”
1 later decision quote this exact passagee.g. Johnson v. Bingler
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.