Soltermann v. United States’s Empirical Analysis
272 F.2d 387 · 1959
Citation profile
17 federal appellate · 2 district ·
How this case has been cited
Cited by 47 later decisions — most recently May 2013 · most notably Bardwell v. Commissioner (1963), Thompson v. Commissioner (1968)
17 federal appellate · 2 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
Applies 26 U.S.C. § 22 · 26 U.S.C. § 23 · 26 U.S.C. § 7405
Relies on 64 So. 2d 281 - Underwood v. Underwood · 163 F. Supp. 397 - United States v. Soltermann
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 47 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“For various reasons we are unwilling to say that this decision by the Supreme Court of Florida is binding upon the United States as a determination that the payments called for by the separation agreement and the divorce decree were intended by the parties, and in legal effect were made, solely in release of the ex-wife’s property interest in the jewelry business which had during coverture been operated by the husband for many years. So far as concerns the doctrine of res judicata, it is obvious enough that the United States is not bound by Underwood v. Underwood, since the United States was in no sense a party to the divorce proceedings.”
2 later decisions quote this exact passage · from the majority“in discharge of * * * a legal obligation which, because of the marital or family relationship, is imposed or incurred by the husband under the decree or under a written instrument incident to such divorce * * *.”
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.