Benson v. Commissioner’s Empirical Analysis
560 F.3d 1133 · 2009
Citation profile
4 federal appellate · 1 district ·
How this case has been cited
Cited by 15 later decisions — most recently October 2020
4 federal appellate · 1 district ·
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. § 6501
Relies on Colony, Inc. v. Commissioner · Lawrence v. Commissioner of Internal Revenue · Slaff v. Commissioner · Maciel v. Commissioner · Bakersfield Energy Partners, LP v. Comm'r
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 15 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Where a corporation provides an economic benefit to a shareholder with no expectation of reimbursement, the benefit is a 'constructive dividend' and is taxable income.”
1 later decision quote this exact passagee.g. Tyson v. Comm'r“special disadvantage in detecting errors”
1 later decision quote this exact passagee.g. Heckman v. Comm'r
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.