Commissioner of Internal Revenue v. Bessie N. Rankin. Robert L. Rankin v. Commissioner of Internal Revenue’s Empirical Analysis
1959
Citation profile
8 federal appellate · 1 district · 3 state decisions
How this case has been cited
Cited by 22 later decisions — most recently May 1985
8 federal appellate · 1 district · 3 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. § 71
Relies on Commonwealth v. George · 175 Pa. Super. 100 - Commonwealth v. Shaffer · 170 Pa. Super. 570 - Commonwealth ex rel. Rankin v. Rankin · 162 Pa. Super. 227 - Commonwealth Ex Rel. Pinkenson v. Pinkenson · Kalchthaler 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 22 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“a wife who is divorced or legally separated from her husband under a decree of divorce or of separate maintenance.”
2 later decisions quote this exact passage · from the majority“It must be noted parenthetically that we are not concerned here with the impact of the enlarged alimony provisions, Section 71(a) (3) of the Internal Revenue Code of 1954 which relate to payments “of support or maintenance” “under a decree entered after March 1, 1954.” We are not here required to construe the section cited with respect to its impact on support orders of quarter sessions courts in Pennsylvania under the Penal Code in view of the fact that the order in the instant situation was entered on October 19,1951.”
1 later decision quote this exact passage · from the majority“. The rationale of the Tax Court's ruling was that the alimony payments had been made prior to the granting of the a mensa et thoro divorce decree and that only the latter could effect a legal”
1 later decision 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.