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← 16 TC 623 - Brown v. Commissioner

Brown v. Commissioner’s Empirical Analysis

1951

Citation profile

11
cited by 11 later decisions
July 1986
most recently cited

How this case has been cited

Cited by 11 later decisions — most recently July 1986

401951196019701980decided

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 Hogg 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.

  1. “But respondent points out that 'petitioner has not shown that under the law of Louisiana his divorced wife would have been granted alimony or support in any event.' However, it was not necessary for petitioner to show this. At the time the negotiations for the agreement were under way * * * [the wife] was the wife of petitioner. As such, she of course had a present right to support, and petitioner had been discharging that right. It would be unrealistic to hold that she gave up this right to support without consideration and that, as respondent contends, everything she received under the agreement was in exchange for her share of the community property.”
    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.