Powell v. Commissioner’s Empirical Analysis
1993
Citation profile
1 federal appellate · 1 district ·
Relationships
Applies 26 U.S.C. § 1001 · 29 U.S.C. § 1144 (§ 514 of the Employee Retirement Income Security Act of 1974) · 45 U.S.C. § 231M (Railroad Retirement Act of 1974)
Relies on Edelman v. Jordan · Hicks v. Miranda · McCarty v. McCarty · Hisquierdo v. Hisquierdo · Mansell v. Mansell
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 15 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Another significant ingredient is reflected in the judicial attitude in respect of the interplay between Federal laws and State community property laws. This attitude is set forth in the following statement by the Supreme Court in Mansell v. Mansell, 490 U.S. 581, 587 (1989): Because domestic relations are preeminently matters of state law, we have consistently recognized that Congress, when it passes general legislation, rarely intends to displace state authority in this area. See, e.g., Rose v. Rose, 481 U.S. 619, 628 (1987); Hisquierdo v. Hisquierdo, 439 U.S. 572, 581 (1979). Thus we have held that we will not find pre-emption absent evidence that it is “‘positively required by direct enactment’”. Hisquierdo, supra, at 581 (quoting Wetmore v. Markoe, 196 U.S. 68, 77 (1904)). The instant case, however, presents one of those rare instances where Congress has directly and specifically legislated in the area of domestic relations. [Emphasis supplied.] In light of the foregoing approach, the Supreme Court has decreed that Federal law supplants community property law only where the congressional intent to accomplish such a result is clear and unequivocal. Mansell v. Mansell, supra (military retirement pay and veterans’ disability benefits); McCarty v. McCarty, 453 U.S. 210 (1981) (military retirement pay); Hisquierdo v. Hisquierdo, 439 U.S. 572 (1979) (railroad retirement benefits); Wissner v. Wissner, 338 U.S. 655 (1950) (deceased army officer’s life insurance); In re Marriage ”
1 later decision quote this exact passagee.g. Ordlock v. Comm'r“rights were acquired by her directly at the outset and did not represent a transfer to her of rights which had previously accrued to [her husband]”
1 later decision quote this exact passagee.g. Platt v. Comm'r“taxable on her share of the pension benefits”
1 later decision quote this exact passagee.g. Platt v. Comm'r
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.