Kohlsaat v. Commissioner’s Empirical Analysis
1939
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 17 later decisions (1 by the Supreme Court) — most recently March 2005
1 federal appellate ·
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 Gould v. Gould · Douglas v. Willcuts · Shepherd v. May · Elliott v. Sackett · People ex rel. Pearsall v. Catholic Bishop
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 17 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“No part of the $ 225 monthly payments represented alimony or any 'allowance' to the wife. She could not use the funds for any other purpose than to pay the carrying charges on the mortgaged property and to reduce the principal mortgage debt. In so doing she acted as agent or trustee for the petitioner.”
2 later decisions 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.