Seltzer v. Commissioner’s Empirical Analysis
1954
Citation profile
12
cited by 12 later decisions
August 1964
most recently cited
5 federal appellate ·
Relationships
Relies on Budd v. Commissioner · Budd v. Commissioner · Moitoret 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 12 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“payable for the support of minor children,”
1 later decision quote this exact passage · from the majoritye.g. Weil v. Commissioner
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.