Noble v. Commissioner’s Empirical Analysis
1942
Citation profile
2
cited by 2 later decisions
July 1951
most recently cited
Relationships
Relies on Blumenthal v. Commissioner · Benavides v. Texas · Marshall v. Commissioner · Shilkret 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 2 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * it was held that Skaggs, then domiciled in Texas but owning separate real estate in California from which he received rentals, was not entitled to report that income as community income. It was held that, since under the laws of the State of California income from separately owned property is taxable to the owner and not to the marital community, the law of the state in which the real property was located must .control, and that, even though the rentals from separately owned real estate in the State of Texas constitute community income, a different' rule must obtain where the real estate is located in the State of California. The Supreme Court denied certiorari, 315 U. S. 811 . We do not think that the decision of the court in that case has a material bearing upon the issue presented here. [Emphasis added.]”
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.