Proctor v. Comm'r’s Empirical Analysis
2007
Citation profile
5
cited by 5 later decisions
1
states following
December 2019
most recently cited
1 state decisions
Relationships
Applies 10 U.S.C. § 1408
Relies on McCarty v. McCarty · Waters v. City of Morristown · Estate of Goldman v. Commissioner · Blyth v. Commissioner · Benedict 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 5 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“if the liability ceases upon the death of the payee spouse by operation of law.”
1 later decision quote this exact passagee.g. Laremore 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.