Louise Young James Ausman v. Commissioner of Internal Revenue’s Empirical Analysis
Citation profile
1 federal appellate · 1 district ·
How this case has been cited
Cited by 18 later decisions — most recently September 2021
1 federal appellate · 1 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
Relies on Commissioner of Internal Revenue v. Glenshaw Glass Company · Helvering v. Horst · Lucas v. Earl · Old Colony Trust Co. v. Commissioner · James v. United States
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 18 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The discharge by a third person of * * * [a taxpayer's obligation] is equivalent to receipt by the person taxed.”
2 later decisions quote this exact passage · from the majority“treat a husband and wife [and former husband and wife acting incident to divorce] as one economic unit, and to defer, but not eliminate, the recognition of any gain or loss on interspousal property transfers until the property is conveyed to a third party outside the economic unit”
1 later decision quote this exact passage · from the majoritye.g. Belot v. Comm'r“by showing that the transfer was made to effect the division of property owned by the former spouses at the time of the cessation of the marriage.”
1 later decision quote this exact passage · from the majoritye.g. Belot v. Comm'r
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.