Buchanan v. United States’s Empirical Analysis
164 F.2d 710 · 1947
Citation profile
8
cited by 8 later decisions
January 1962
most recently cited
5 federal appellate ·
Relationships
Relies on Deputy v. du Pont · Gould v. Gould · Douglas v. Willcuts · Helvering v. Fitch · Helvering v. Fuller
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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The agreement * * * was a specification of method for the performance of the husband’s obligation of support. The periodical payments denominated interest were just as much a part of that specification as was the provision for a principal sum. The whole obligation was one for alimony. It cannot be held that although the principal sum was alimony, the periodical payments were interest on simple indebtedness. There being no simple indebtedness, there is no interest as such in the income tax sense.”
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.