Glasgow v. Commissioner’s Empirical Analysis
1953
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 16 later decisions — most recently July 2003
2 federal appellate ·
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 Bingham's Trust v. Commissioner of Internal Revenue · Baer v. Commissioner · Norton v. Commissioner · Norton v. Commissioner · Johnson 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 16 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“was to be paid for the same purpose as the annually recurring payments of $3,000, which were stated (sic ) to begin in January of 1949 . . . .”
1 later decision quote this exact passage“lump-sum payment for a definite nonrecurring purpose, and is not income to her and not, therefore deductible by the husband.”
1 later decision quote this exact passage“does not meet the statutory test of a periodic payment.”
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.