Commissioner of Internal Revenue v. Sara N. Gotthelf, Theodore J. Gotthelf and Toby Gotthelf v. Commissioner of Internal Revenue’s Empirical Analysis
1969
Citation profile
9 federal appellate ·
How this case has been cited
Cited by 31 later decisions (1 by the Supreme Court) — most recently September 1986 · most notably Gotthelf v. Commissioner (1969), Abramo v. Commissioner (1982)
9 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 v. Lester · Weil v. Commissioner · Estate of Dorothy R. Hirshon, Deceased, Walter Hirshon, and Walter Hirshon v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Jean McGraw Hirshon · Oss 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 31 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“shall not apply to that part of any payment which the terms of the decree, instrument, or agreement fix, in terms of an amount of money or a part of the payment, as a sum which is payable for the support of minor children of the husband.”
3 later decisions quote this exact passage · from the majority“a sum certain or percentage of the payment for child support before any of the payment is excluded from the wife's income. The statutory requirement is strict and carefully worded. It does not say that”
2 later decisions quote this exact passage · from the majority“on the part of the parties is sufficient to shift the tax. It says that the”
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.