Lerner v. Commissioner’s Empirical Analysis
1950
Citation profile
8 federal appellate ·
How this case has been cited
Cited by 26 later decisions — most recently May 1985 · most notably Lerner v. Commissioner (1952), Feinberg v. Commissioner (1952)
8 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 Goldman v. Goldman · Galusha v. . Galusha · Daine v. Commissioner · Johnson 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 26 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * the possibility of divorce at some unspecified time is a far different thing from the anticipation of divorce by both parties at the time of the execution of the separation agreement which the statute requires in order that the payments under the separation agreement be considered `incident' thereto.”
2 later decisions quote this exact passage“includible in the gross income of such wife”
1 later decision quote this exact passage
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.