Swaim v. Commissioner’s Empirical Analysis
1969
Citation profile
11 federal appellate · 1 state decisions
How this case has been cited
Cited by 20 later decisions — most recently September 1985
11 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. § 453
Relies on United States v. Davis · Kivett v. Kivett · Hertel v. Hertel · Swaim 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 20 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(1) If the wife does not have sufficient estate of her own she may, on a divorce obtained by her, have such allowance out of that of her husband as the court considers equitable; but no such allowance shall divest the husband of the fee simple title to real estate. (2) Upon final judgment of divorce from the bonds of matrimony, each party shall be restored all the property, not disposed of at the beginning of the action, that he or she obtained from or through the other before or during the marriage and in consideration of the marriage. (3) Pending an action for divorce or for divorce from bed and board, the court may allow the wife maintenance. (4) If the wife obtaining a divorce so desires, the court shall restore to her the name she bore before marriage. 403.065 Proceedings for restoration of property. Every judgment for a divorce from the bond of matrimony shall contain an order restoring any property not disposed of at the commencement of the action, which either party may have obtained, directly or indirectly, from or through the other, during marriage, in consideration or by reason thereof; and any property so obtained, without valuable consideration, shall be deemed to have been obtained by reason of marriage. The proceedings to enforce this order may be by petition of either party, specifying the property which the other has failed to restore ; and the court may hear and determine the same in a summary manner, after ten days’ notice to the party so failing.”
1 later decision quote this exact passage · from the majority“[i]f an installment obligation is satisfied at other than its face value or distributed, transmitted, sold, or otherwise disposed of.”
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.