Furrow v. Commissioner’s Empirical Analysis
1961
Citation profile
6 federal appellate · 1 state decisions
How this case has been cited
Cited by 18 later decisions — most recently December 2003
6 federal appellate · 1 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
Relies on The United States v. The State Bank of North Carolina · United States v. Reis · Ingram v. Mandler · Furrow 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 18 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The word ‘due’ may mean that the debt or obligation to which it is applied has become immediately payable, or it may mean that the debt has become ascertained and fixed, although payable in the future, [footnote omitted] Here, the word ‘due’ is coupled with the phrase ‘and payable.’ ‘The word payable, when used in connection with commercial transactions, means that which is to be paid rather than that which may be paid.’ [footnote omitted] We think there can be no doubt, unless the context clearly indicates a contrary meaning, that the phrase ‘due and payable’ on a specified date means the debt or obligation to which it is applicable is then immediately payable.””
1 later decision quote this exact passage · from the majority“(a) General Rule.— (1) Decree op divorce or separate maintenance. — If a wife is divorced or legally separated from her husband under a decree of divorce or of separate maintenance, the wife’s gross income includes periodic payments (whether or not made at regular intervals) received after such decree in discharge of (or attributable to property transferred, in trust or otherwise, in discharge of) a legal obligation which, because of the marital or family relationship, is imposed on or incurred by the husband under the decree or under a written instrument incident to such divorce or separation.”
1 later decision quote this exact passage · from the majority“(3) Decree fob stjppobt. — If a wife is separated from her husband, the wife’s gross income includes periodic payments (whether or not made at regular intervals) received by her after the date of the enactment of this title from her husband under a decree entered after March 1, 1954, requiring the husband to make the payments for her support or maintenance. * * *”
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.