Bartsch v. Commissioner’s Empirical Analysis
1952
Citation profile
7 federal appellate · 1 district ·
How this case has been cited
Cited by 26 later decisions — most recently July 2003 · most notably Lounsbury v. Commissioner of Internal Revenue (1963), Bernstein v. Commissioner (1980)
7 federal appellate · 1 district ·
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 Norton v. Commissioner · Estate of Orsatti v. Commissioner · Casey 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 answer to this argument is that the parties themselves drew the agreement in such a way that it was not “unified” as suggested on brief. They themselves provided ... for a continuing series of monthly payments for [the wife’s] support and maintenance, payments obviously “periodic” within section [71]. Then ... they specified a lump sum obligation of $45,000 payable as there set out. The plan of payment may have been a single plan, but we do not think that requires us to press the payments under both paragraphs in the same mold when the parties themselves have differentiated them. We see nothing inconsistent in treating the monthly payments under the first paragraph as “periodic” and those under the second paragraph as “installments.””
3 later decisions quote this exact passage“as suggested on brief. They themselves provided ... for a continuing series of monthly payments for [the wife's] support and maintenance, payments obviously”
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.