Eccles v. Commissioner’s Empirical Analysis
1953
Citation profile
13 federal appellate · 2 state decisions
How this case has been cited
Cited by 59 later decisions — most recently November 2017 · most notably Windsor v. United States (2012), Commissioner of Internal Revenue v. Eccles (1953)
13 federal appellate · 2 state decisions
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 Johnson v. Frank Sheridan Jonas & Son · Wick v. Commissioner · Sanders v. Industrial Commission · Reighley v. Commissioner · Jenkins v. Jenkins
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 59 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.”
3 later decisions quote this exact passage“is hardly used inadvertently for these regulations repeat its use several times. See Regulations 111, section 29.22(k)-1(a), examples (1) and (2).”
1 later decision quote this exact passage“(i) if both have the same taxable year — as of the close of such year; and”
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.