Kirk v. Commissioner’s Empirical Analysis

Citation profile

2 federal appellate ·

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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “Paragraph (2) of section 107 appeared first in the Internal Revenue Code of 1954 to clarify the discrepancy between rental allowances paid by congregations and residences actually furnished by them. As to the latter case, paragraph (1) of section 107, originally section 213(b) (11) of the Revenue Act of 1921, had excluded from gross income the rental value of a dwelling house furnished to a minister of the gospel as part of his compensation.”

   1 later decision quote this exact passage
   e.g. W. Astor Kirk and Vivian M. Kirk v. Commissioner of Internal Revenue

2. “The exclusion is not provided to a broad class of persons from which petitioner is excluded solely because he is not a minister. The exclusion is granted by legislative grace to ministers of the gospel alone. All persons who are not ministers are denied this grace, * * *. The Commissioner has not unconstitutionally discriminated against the petitioner by denying him the benefit of an exclusion he has not shown himself entitled to.”

   1 later decision quote this exact passage
   e.g. W. Astor Kirk and Vivian M. Kirk v. Commissioner of Internal Revenue

3. “. Appellants accordingly are not entitled to the benefit of the exclusion. 9 22 With respect to appellants' contention that section 107(2) violates the constitution for the reason that it tends toward the establishment of religion, the Tax Court suggested that this was”

   1 later decision quote this exact passage
   e.g. W. Astor Kirk and Vivian M. Kirk v. Commissioner of Internal Revenue