Swint v. Commissioner’s Empirical Analysis
2014
Citation profile
11
cited by 11 later decisions
June 2020
most recently cited
Relationships
Relies on Welch v. Helvering · Miller v. Commissioner · Billy Edward Armstrong and Phoebe J. Armstrong v. Commissioner · Shenk 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 11 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the parent having custody for the greater portion of the calendar year.”
5 later decisions quote this exact passage“the parent who is not the custodial parent.”
3 later decisions quote this exact passage“the custodial parent signs a written declaration (in such manner and form as the Secretary may by regulations prescribe) that such custodial parent will not claim such child as a dependent for any taxable year beginning in such calendar year”
1 later decision quote this exact passagee.g. Calderon 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.