Van Vleck v. Commissioner’s Empirical Analysis

Citation profile

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

1. “Art. 381. Individual returns. — * * * Where the income of each [husband and wife] is included in a single joint return, the tax is computed on the aggregate income, and all deductions and credits to which either is entitled shall be taken from such aggregate income.”

   2 later decisions quote this exact passage
   e.g. Pierce v. Commissioner · Cole v. Commissioner of Internal Revenue

2. “(b) Husband and wife. If a husband and wife living together have an aggregate net income for the taxable year of $3,500 or over, or an aggregate gross income for such year of $5,000 or over —”

   1 later decision quote this exact passage
   e.g. Cole v. Commissioner of Internal Revenue

3. “(2) The income of each shall be included in a single joint return, in which case the tax shall be computed on the aggregate income.”

   1 later decision quote this exact passage
   e.g. Cole v. Commissioner of Internal Revenue