Bingham v. Commissioner’s Empirical Analysis
1927
Citation profile
How this case has been cited
Cited by 15 later decisions — most recently December 1979
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 Richter & Co. v. Light · 82 N.J. Eq. 507 - Hyams v. Old Dominion Copper Mining & Smelting Co. · Hyams v. Old Dominion Copper Mining & Smelting Co. · Campbell v. Commissioner · Kent 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 15 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“hc * * Tbe amount of all such items (except as provided in subdivision (e) of section 201) shall be included in the gross income for the taxable year in which received by the taxpayer, unless, under methods of accounting permitted under subdivision (b) of section 212, any such amounts are to be properly accounted for as of a different period; * * *”
2 later decisions quote this exact passage“For the purposes of this Act, a taxable distribution made by a corporation to its shareholders or members shall be included in the gross income of the distributees as of the date when the cash or other property is unqualifiedly made subject to their demands.”
1 later decision quote this exact passage · from the dissent“the cash or other property is unqualifiedly made subject to his demand.”
1 later decision quote this exact passage
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.