Bishop v. Commissioner’s Empirical Analysis
1963
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 14 later decisions — most recently February 2001
2 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
Applies 26 U.S.C. § 265
Relies on Denman v. Slayton · First Nat Bank of Chicago v. United States · R. B. George Machinery Co. v. Commissioner · Sioux Falls Metal Culvert Co. v. Commissioner · Jacobson 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 14 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“: 26 * * * She continued the loan instead of repaying it with the proceeds of the sale of the non-tax-exempt securities, so that she would have the funds to purchase and hold tax-exempt securities. This, we consider to be continuing the loan to purchase and carry the tax-exempt securities. 27 The facts in the case at bar can be distinguished from those in Bishop, supra, but the reasoning by Judge Scott, which was not limited to an identification or tracing of the debt to the purchase of tax-exempt securities, extends logically to this case, supporting the careful distinction between”
1 later decision quote this exact passage“that since the loan was not secured by tax-exempt securities and all purchases were made from commingled funds in her agency account, the provisions of section 265(2) are inapplicable to her loan,”
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.