Taylor v. Campbell’s Empirical Analysis
335 F.2d 841 · 1964
Citation profile
15 federal appellate · 1 state decisions
How this case has been cited
Cited by 54 later decisions — most recently March 2005 · most notably Jacklin v. Commissioner (1982), Thompson v. Commissioner (1968)
15 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 Bardwell v. Commissioner · Smith's Estate v. Commissioner of Internal Revenue · Scofield v. Greer · Soltermann v. United States
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 54 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(a) General Rom.— (1) Decked of divorce ok 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.”
8 later decisions quote this exact passage · from the majority““These amendments are intended to treat such payments of income to the spouse actually receiving or actually entitled to receive them and to relieve the other spouse from the tax burden upon whatever part of the amount of such payment is under present law includible in his gross income. In addition, the amended Sections will produce uniformity in the treatment of amounts paid in the nature of or in lieu of alimony regardless of variance in the laws of different states concerning the existence or .continuance of an obligation to pay alimony.” Citing Sen.Rep. No. 1631, 77th Cong., 2nd Sess. p. 83. 335 F.2d 845 -846.”
4 later decisions quote this exact passage · from the majority“(a) General Rule. — In the case of a husband described in section 71, there shall be allowed as a deduction amounts includible under section 71 in the gross income of his wife, payment of which is made within the husband’s taxable year. No deduction shall be allowed under the preceding sentence with respect to any payment if, by reason of section 71 (d) or 682, the amount thereof is not includible in the husband’s gross income.”
2 later decisions 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.