Bonfils v. Commissioner’s Empirical Analysis
1939
Citation profile
1 federal appellate ·
Relationships
Relies on Humes v. United States · United States v. Provident Trust Co. · Old Colony Trust Co. v. Commissioner · Kentucky Union Company v. Commonwealth of Kentucky No 22 Eastern Kentucky Coal Lands Corporation · Lederer v. Stockton
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 5 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The net income of the estate or trust shall be computed in the same manner and on the same basis as in the case of an individual, except that — • (a) There shall be allowed as a deduction (in lieu of the deduction for charitable, etc., contributions authorized by section 23 (o)) any part of the gross income, without limitation, which pursuant to the terms of the will or deed creating the trust, is during the taxable year paid or permanently set aside for the purposes and in the manner specified in section 23 (o), or is to be used exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals, or for the establishment, acquisition, maintenance or operation of a public cemetery not operated for profit;”
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.