Avery v. Commissioner’s Empirical Analysis
84 F.2d 905 · 1936
Citation profile
2 federal appellate · 1 state decisions
How this case has been cited
Cited by 8 later decisions (2 by the Supreme Court) — most recently March 1977
2 federal appellate · 1 state decisions
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. § 101 · 26 U.S.C. § 21 · 26 U.S.C. § 22 · 26 U.S.C. § 23
Relies on New Colonial Ice Co. v. Helvering · Brushaber v. Union Pacific Railroad · Helvering v. Bliss · Helvering v. Independent Life Insurance · Denman v. Slayton
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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““In computing net income there shall be allowed as deductions: * * * “(n) Charitable and Other Contributions. — In the case of an individual, contributions or gifts made within the taxable year to or for the use of: * * *. (2) any corporation, or trust, or community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual; * * * to an amount which in all the above cases combined does not exceed 15 per centum of the taxpayer’s net income as computed without the benefit of this subsection,””
1 later decision quote this exact passage · from the majority““a partial tax shall first be computed upon the basis of the ordinary net income at the rates and in the manner as if this section had not been enacted, and the total tax shall be this amount minus 12% per centum of the capital net loss; but in no case shall the tax of a taxpayer who has sustained a capital net loss be less than the tax computed without regard to the provisions of this section.””
1 later decision quote this exact passage · from the majority“Under the Sixteenth Amendment all income, whether net or gross, may be taxed by Congress, and the deductions allowed from gross income are given as a matter of grace.”
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.