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← 20 TC 871 - Boardman v. Commissioner

Boardman v. Commissioner’s Empirical Analysis

1953

Citation profile

3
cited by 3 later decisions
April 1986
most recently cited

How this case has been cited

Cited by 3 later decisions — most recently April 1986

101953196019701980decided

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 Henslee v. Union Planters National Bank & Trust Co. · Merchants Nat Bank of Boston v. Commissioner of Internal Revenue · Lehman v. Commissioner · Dickinson v. Payne · Fields v. Ferguson

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 3 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

  1. “deem necessary for her comfort, support and/or happiness,”
    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.