Allen v. Commissioner’s Empirical Analysis
1989
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 179 later decisions — most recently January 2020 · most notably Allen v. Commissioner (1991), BUNNEY v. COMMISSIONER OF INTERNAL REVENUE (2000)
2 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 Welch v. Helvering · New Colonial Ice Co. v. Helvering · Gregory v. Helvering · Deputy v. du Pont · Neely 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 179 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the three Bizar-related entities, [the Institute], IBN, and [the Funding Corporation], worked as a functionally integrated whole.”
1 later decision quote this exact passage“except with respect to the cash portion of a contribution, the [Bizar] unit was not enriched by a donor's 'contribution.'”
1 later decision quote this exact passage“lack of due care or failure to do what a reasonable and ordinarily prudent person would do under the circumstances.”
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.