Payne v. Commissioner’s Empirical Analysis
141 F.2d 398 · 1944
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 5 later decisions — most recently August 1979
1 federal appellate ·
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 Cheever v. Wilson · Commissioner of Internal Revenue v. Skaggs
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.
“Marital community is like, or in the nature of, a partnership between husband and wife, but it is not in Texas a matter of agreement and is brought about by operation of law. * * * The laws of Texas, having no extra-territorial effect, could not give the wife one-half of her husband’s earnings in Ohio [the domicile of the husband there involved]. There is a rule of law that the domicile of the husband is the domicile of the wife and this law obtains in Texas. The circumstances must be out of the ordinary before the law will declare that the domicile of the wife is the domicile of the husband. The wife, therefore, is usually obliged to take the domicile of her husband. * * ⅜ The marital domicile is not susceptible of division. Rights that inhere in the marital relationship stem from the law of the marital domicile. * * * The theory of the law of the marital community seems to demand a refusal to give any legal effect to a voluntary separation of those who are bound by the most solemn obligations to live together.”
1 later decision quote this exact passage · from the majority
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.