Johnson v. Commissioner’s Empirical Analysis
1943
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 11 later decisions — most recently May 1992
1 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 Cromwell v. County of Sac · Tait v. Western Maryland Railway Co. · McCutchen v. Purinton · Fisher v. Commissioner · 60 Tex. Civ. App. 537 - Ervin v. Ervin
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 11 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * as to the rents, issues, and profits received from the lands located in Texas, our holding must be that petitioner is entitled to report such income on the community basis. Even if the lands should be held to be the separate property of petitioner, all income therefrom during coverture falls into the community under the law of Texas. [Citing authorities.] The law of situs of land controls as to the determination of whether or not the income from such land is separate or community income. Commissioner v. Skaggs, 122 Fed. 2d 721. Cf. Hammonds v. Commissioner, 106 Fed. (2d) 420.”
1 later decision quote this exact passage“Under Texas law when separate and community funds are so commingled that they can not be traced, the whole fund is held to be community property.”
1 later decision quote this exact passage“Separate property remains separate through all its mutations and changes so long as it can be clearly and indisputably traced and identified.”
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.