Neeman v. Commissioner’s Empirical Analysis

Citation profile

3 federal appellate ·

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 14 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. ““Finally, petitioner contends that although the parties have stipulated that the specific source of funds used by Dodge to pay the amounts of alimony to petitioner ‘is unknown’ we should nevertheless find that the alimony was paid from Dodge’s tax-exempt income and that the payments retained such tax-exempt status in petitioner’s hands and should, therefore, be excluded from her gross income under section 22(b) (4) of the Internal Revenue Code of 1939. There are several reasons why this contention must fail. We need only mention two. First, petitioner has failed to show that such alimony payments were in fact paid out of tax-exempt income. Without such proof we cannot determine that there was a violation of petitioner’s constitutional rights in this respect and accordingly petitioner must bear the misfortune resulting from such failure of proof. Burnet v. Houston, 283 U.S. 223 [ 51 S.Ct. 413 , 75 L.Ed. 991 ] (1931). Second, we have stated elsewhere in this Opinion that the source of such payments was immaterial. Luckenbach v. Pedrick, supra [2 Cir., 214 F.2d 914 ]; Albert R. Gallatin Welsh Trust, supra [ 16 T.C. 1398 ].” 26 T.C. at 868-869 .”

   1 later decision quote this exact passage · from the majority
   e.g. Ellis v. United States