Brewster v. Commissioner’s Empirical Analysis
1976
Citation profile
12
cited by 12 later decisions
November 2001
most recently cited
2 federal appellate ·
Relationships
Relies on Golsen v. Commissioner · Golsen v. Commissioner · Hellmich v. Hellman · Challenge Mfg. Co. v. Commissioner · Stolk 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 12 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Assume total gross income of $1,000, expenses of $1,500, of which only $100 are clearly identified with earned income. On the basis of a 30-percent exclusion from gross income, the taxpayer would report $700 of gross income and, under [appellant’s] theory, would be entitled to deduct $1,400. This produces a tax loss of $700, although the actual loss is only $500.”
2 later decisions quote this exact passage · from the majority“a reasonable allowance for salaries or other compensation for personal services actually rendered.”
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.