Phinney v. Mauk’s Empirical Analysis
411 F.2d 1196 · 1969
Citation profile
7 federal appellate · 1 state decisions
How this case has been cited
Cited by 30 later decisions — most recently July 1992 · most notably Hoeme v. Commissioner (1974), Wright v. Commissioner (1974)
7 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
Applies 26 U.S.C. § 215
Relies on Taylor v. Campbell
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 30 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“imposed on or incurred by the husband under the decree or under a written instrument incident to such divorce or separation.”
1 later decision quote this exact passage · from the majority“indelibly stamp such payments as being made pursuant to a property settlement agreement.”
1 later decision quote this exact passage · from the majority“because of the marital or family relationship”
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.