Berkley v. Gavin’s Empirical Analysis
2000
Citation profile
35 state decisions
How this case has been cited
Cited by 35 later decisions — most recently June 2022 · most notably State v. Salamon (2008), Stuart v. Stuart (2010)
35 state decisions
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. § 111 · 26 U.S.C. § 1361 · 26 U.S.C. § 1366 · 26 U.S.C. § 1367 · 26 U.S.C. § 166
Relies on Burnet v. Sanford & Brooks Co. · Bustos v. West · White v. VanSickel · Hillsboro National Bank v. Commissioner · Kellems v. Brown
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 35 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“'Connecticut adjusted gross income' " means adjusted gross income subject to modifications not relevant to this appeal. General Statutes § 12-701 (a) (20). "We long have held that when our tax statutes refer to the federal tax code, federal tax concepts are incorporated into state law. ... Although this rule does not require the wholesale incorporation of the entire body of federal tax principles into our state income tax scheme, where a reference to the federal tax code expressly is made in the language of a statute, and where incorporation of federal tax principles makes sense in light of the statutory language at issue, our prior cases uniformly have held that incorporation should take place.”
1 later decision quote this exact passage“[i]n most of our prior cases, we have employed the doctrine [of legislative acquiescence] not simply because of legislative inaction, but because the legislature affirmatively amended * the statute subsequent to a judicial or administrative interpretation ... but chose not to amend the specific provision of the statute at issue”
1 later decision quote this exact passage“Gross income does not include income attributable to the recovery during the taxable year of any amount deducted in any prior taxable year to the extent such amount did not reduce the amount of tax imposed by this chapter.”
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.