Arnold v. Commissioner’s Empirical Analysis
1998
Citation profile
56
cited by 56 later decisions
August 2019
most recently cited
Relationships
Relies on Welch v. Helvering · Dwyer 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 56 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The legislative purpose underlying the section 72(t) tax is that 'premature distributions from IRA's frustrate the intention of saving for retirement, and section 72(t) discourages this from happening.'”
3 later decisions quote this exact passage“part of a series of substantially equal periodic payments (not less frequently than annually) made for the life (or life expectancy) of the employee”
2 later decisions quote this exact passage“[N]o exception exists under section 72(t) for financial hardship.”
1 later decision quote this exact passagee.g. Gowen 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.