Brenner v. Commissioner’s Empirical Analysis
1974
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 18 later decisions — most recently June 2017
1 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
Relies on United Ates v. Skelly Oil Company · Charles Ilfeld Co. v. Hernandez · Zavelo v. Reeves · Lohrke v. Commissioner · Dunn & McCarthy, Inc. 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 18 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“'[d]eductions are not permitted on account of the repayment of loans.'”
2 later decisions quote this exact passage · from the majority“absent a clear declaration of intent by Congress,”
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.