Norton v. Commissioner’s Empirical Analysis
192 F.2d 960 · 1951
Citation profile
29 federal appellate · 4 district ·
How this case has been cited
Cited by 68 later decisions — most recently July 2003 · most notably Baer v. Commissioner (1952), Smith's Estate v. Commissioner of Internal Revenue (1953)
29 federal appellate · 4 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
Applies 26 U.S.C. § 22
Relies on New Colonial Ice Co. v. Helvering · Deputy v. du Pont · Gould v. Gould · Douglas v. Willcuts · Helvering v. Northwest Steel Rolling Mills, Inc.
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 68 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“because of the marital or family relationship.”
2 later decisions quote this exact passage““. . . if a wife is divorced or legally separated from her husband under a decree of divorce or of separate maintenance, the wife’s gross income includes periodic payments (whether or not made at regular intervals) received after such decree in discharge of (or attributable to property transferred, in trust or otherwise, in discharge of) a legal obligation which because of the marital or family relationship is imposed on or incurred by the husband under the decree or under a written instrument incident to such divorce or separation.””
1 later decision quote this exact passage““As the claim is for a deduction from income for federal income tax purposes the deduction is allowable only as a matter of legislative grace and the burden is upon the person claiming a deduction to bring himself squarely within the provisions of the statute under which such deduction is claimed.” ( 192 F.2d 961 -962)”
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.