Scudder v. Commissioner’s Empirical Analysis
1968
Citation profile
13 federal appellate ·
How this case has been cited
Cited by 22 later decisions — most recently November 1994
13 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 Commissioner of Internal Revenue v. Duberstein D Stanton · James v. United States · Rutkin v. United States · Commissioner v. Wilcox · Alton v. Alton
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 22 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The [Tax] Court, however, indicated that there was no trickery or fraud practiced upon Louise by her husband. The holding of the Tax Court, and other courts, that duress, trickery and fraud practiced upon a wife will, in certain factual contexts, prevent her being subjected to liability of the kind here involved, derives not from language of relevant tax statutes but from the general rules of law and equity.” Scudder v. C. I. R., 405 F.2d 222 , 226 (C.A.6) (Emphasis supplied.)”
3 later decisions quote this exact passage · from the majority“* * * The tax shall be computed on the aggregate income and the liability with respect to the tax shall be joint and several.”
1 later decision quote this exact passage · from the majority“appalled at the harshness of this result.”
1 later decision 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.