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← 113 TC 152 - Young v. Commissioner

Young v. Commissioner’s Empirical Analysis

1999

Citation profile

15
cited by 15 later decisions
September 2021
most recently cited

2 federal appellate ·

How this case has been cited

Cited by 15 later decisions — most recently September 2021

2 federal appellate ·

701999200020102020decided

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 Commissioner of Internal Revenue v. Glenshaw Glass Company · Old Colony Trust Co. v. Commissioner · O'Malley v. Commissioner · Kelly v. Commissioner · Hesse 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 15 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

  1. “[t]he 1992 Agreement resolved a dispute arising under the 1989 Property Settlement and completed the division of marital property”
    2 later decisions quote this exact passage
    e.g. Louise F. Young, A/K/A Louise Y. Ausman James R. Ausman v. Commissioner of Internal Revenue, John B. Young Martha H. Young v. Commissioner of Internal Revenue · Louise Young James Ausman v. Commissioner of Internal Revenue
  2. “satisfied the statutory requirement that the transfer be `related to the cessation of the marriage.'”
    2 later decisions quote this exact passage
    e.g. Louise F. Young, A/K/A Louise Y. Ausman James R. Ausman v. Commissioner of Internal Revenue, John B. Young Martha H. Young v. Commissioner of Internal Revenue · Louise Young James Ausman v. Commissioner of Internal Revenue
  3. “a transfer of property is incident to the divorce”
    2 later decisions quote this exact passage
    e.g. Louise F. Young, A/K/A Louise Y. Ausman James R. Ausman v. Commissioner of Internal Revenue, John B. Young Martha H. Young v. Commissioner of Internal Revenue · Louise Young James Ausman v. Commissioner of Internal Revenue

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.