Evans v. Commissioner’s Empirical Analysis
1962
Citation profile
5 federal appellate ·
Relationships
Applies 26 U.S.C. § 102
Relies on Commissioner of Internal Revenue v. Duberstein D Stanton · Old Colony Trust Co. v. Commissioner · Bogardus v. Commissioner · Commissioner v. LoBue · United States v. E. I. du Pont de Nemours & Co.
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 14 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the mere absence of a legal or moral obligation to make such a payment does not establish that it is a gift. Old Colony Trust Co. v. Commissioner, 279 U.S. 716 , 730 .”
2 later decisions quote this exact passage“of an economic nature, Bogardus v. Commissioner, 302 U.S. 34 , 41 , it is not a gift. And, conversely,”
2 later decisions quote this exact passage“(1) General rule. — Gross income does not include amounts received (whether in a single sum or otherwise) by the beneficiaries or the estate of an employee, if such amounts are paid by or on behalf of an employer and are paid by reason of the death of the employee.”
1 later decision 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.