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← 31 TC 596 - Metcalf v. Commissioner

Metcalf v. Commissioner’s Empirical Analysis

1958

Citation profile

6
cited by 6 later decisions
January 1972
most recently cited

How this case has been cited

Cited by 6 later decisions — most recently January 1972

30195819601970decided

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 Taylor v. United States · Weil v. Commissioner · Freeman v. Sieve · Schillander v. Schillander · Wilson v. Caswell

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

  1. “the agreement was intended to and did survive the divorce, that the various decrees of the court implemented and at times supplemented the agreement, and that we must look to the agreement as well as the various court proceedings to determine whether an amount or portions of the payments were specifically designated or earmarked for the support of the children.”
    1 later decision quote this exact passage

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.