Vance v. Commissioner’s Empirical Analysis
1961
Citation profile
4 federal appellate · 1 state decisions
How this case has been cited
Cited by 111 later decisions — most recently February 2009 · most notably Blanco v. Commissioner (1971), Labay v. Commissioner (1970)
4 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 Fitzner v. Commissioner · Cobb 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 111 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“over half of whose support, for the calendar year in which the taxable year of the taxpayer begins, was received from the taxpayer.”
5 later decisions quote this exact passage“as meaning a son or daughter of the taxpayer”
2 later decisions quote this exact passage“Thus it is petitioner's burden to establish not only what amount he contributed toward their support, but he must also show in some way that it exceeded one-half of their total support.”
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.