Bettendorf v. Commissioner’s Empirical Analysis
49 F.2d 173 · 1931
Citation profile
19 federal appellate · 3 district · 1 state decisions
How this case has been cited
Cited by 32 later decisions — most recently May 2014 · most notably Randolph v. Commissioner (1935), Pacific Coast Music Jobbers, Inc. v. Commissioner (1972)
19 federal appellate · 3 district · 1 state decisions
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. § 954
Relies on Edson v. Lucas · Le Blanc v. Commissioner · Bartlett v. Slater · Goodyear Shoe Machinery Co. v. Dancel · Shellabarger 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 32 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The purpose of the income tax law was to tax incomes actually and substantially derived, rather than such as might be constructively received. We must assume that it was not the purpose of the act to penalize an individual because he might be the innocent agency by or through whom a substantial income was derived for some one else.”
1 later decision quote this exact passage · from the majority
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.