Bruton v. Commissioner’s Empirical Analysis
1947
Citation profile
5 federal appellate ·
How this case has been cited
Cited by 27 later decisions — most recently December 1980 · most notably Kroll v. Commissioner (1968), James A. v. Commissioner (1969)
5 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 New Colonial Ice Co. v. Helvering · Commissioner of Internal Revenue v. Flowers · Sullivan v. Commissioner · Bartholomew v. Commissioner · Cashman 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 27 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The allowance of deductions from gross income does not turn on generally equitable considerations. It is a matter of legislative grace and only as there is clear provision therefor can any particular deduction be allowed.”
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.