Leon Mandel and Carolina Panerai Mandel v. Commissioner of Internal Revenue’s Empirical Analysis
1956
Citation profile
15 federal appellate ·
How this case has been cited
Cited by 34 later decisions — most recently June 2000 · most notably Wright v. Commissioner (1974), In re Szwarc (1963)
15 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
Applies 26 U.S.C. § 22 · 26 U.S.C. § 23
Relies on Commissioner v. Sunnen · Helvering v. Horst · Commissioner v. Tower · Commissioner v. Wilcox · Commissioner v. Smith
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 34 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““This subsection shall not apply to that part of any such periodic payment which the terms of the decree or written instrument fix, in terms of an amount of money or a portion of the payment, as a sum which is payable for the support of minor children of such husband. * * * >>”
5 later decisions quote this exact passage · from the majority“Except in cases of a designated amount or portion for the support of the husband's minor children, periodic payments described in section 22(k) received by the wife for herself and any other person or persons are includible in whole in the wife's income, whether or not the amount or portion for such other person or persons is designated.”
2 later decisions quote this exact passage · from the majority“solely for and on behalf of the adult children.”
2 later decisions quote this exact passage · from the majority
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.