Cavanagh v. Commissioner’s Empirical Analysis
1940
Citation profile
How this case has been cited
Cited by 20 later decisions (1 by the Supreme Court) — most recently June 1982
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 Poe v. Seaborn · United States v. Robbins · United States v. Malcolm · Goodell v. Koch · Hopkins v. Bacon
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.
“The fact that under the California law the husband has a broad power of control does not detract from the wife’s interest. This power is conferred upon him merely as the agent of the community and does not make him the owner of all the community property and income, nor negative the wife’s present interest there as equal coowner.”
2 later decisions quote this exact passage · from the majority“Gross income, as defined in section 22(a) of the Revenue Act of 1934, 48 Stat. 680 , ch. 277, includes “income derived from * * * dealings in property, whether real or personal, growing out of the ownership or * * * interest in such property, * * * or gains or profits and income derived from any source whatever * * Such income must be reported by the individual to whom the statute attributes it. Clearly, therefore, the petitioner’s wife is taxable on one-half of the community income. She is the owner thereof, although not entitled to present possession. This appears to be the inescapable conclusion to be drawn from the Supreme Court’s opinion in the Malcolm, case, supra. Consequently, there is no longer the situation whereunder the wife may at her option return one-half of the income. Since she now must do so, it follows that the petitioner is taxable only on the other half of the entire community property. Therefore, as to the second issue in this proceeding the Board holds in favor of the petitioner.”
1 later decision quote this exact passage · from the majority“The only fair inference from this opinion [of the Supreme Court in United States v. Malcolm, supra] is that the interest of the wife under the California community property laws is of such a vested nature that one-half of the earnings of the community can be attributed to her. [Emphasis supplied.]”
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.