Burwell v. Commissioner’s Empirical Analysis
1987
Citation profile
2 federal appellate ·
Relationships
Applies 26 U.S.C. § 170
Relies on Commissioner of Internal Revenue v. Duberstein D Stanton · Gregory v. Helvering · Commissioner of Internal Revenue v. Culbertson · Zmuda v. Commissioner · Zmuda 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 24 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“We will not, by closing our eyes to reality, allow a paper trail to transform illusion into a tax deduction.”
2 later decisions quote this exact passage“Petitioners cannot, through their mail-order 'churches,' translate their personal expenses into deductible charitable contributions.”
1 later decision quote this exact passage“as used in section 170 is synonymous with the word”
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.