Leeder v. Leeder’s Empirical Analysis
1994
Citation profile
18 state decisions
How this case has been cited
Cited by 18 later decisions — most recently February 2017
18 state decisions
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
Applies 26 U.S.C. § 1041
Relies on Spingola v. Spingola · First National Bank v. Southwest Yacht & Marine Supply Corp. · 107 N.C. App. 140 - Lawrence v. Tise · State v. Apodaca · Talley v. Talley
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 18 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““gross income” includes income from any source and includes but is not limited to income from salaries, wages, tips, commissions, bonuses, dividends, severance pay, pensions, interest, trust income, annuities, capital gains, social security benefits, workers’ compensation benefits, unemployment insurance benefits, disability insurance benefits, significant in-kind benefits that reduce personal living expenses, prizes and alimony or maintenance received[.]”
1 later decision quote this exact passage · from the dissente.g. Styka v. Styka
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.