Baumbach v. Commissioner’s Empirical Analysis

Citation profile

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 7 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “A head of a family is an individual who actually supports and maintains in one household one or more individuals who are closely connected with him by blood relationship, relationship by marriage, or by adoption, and whose right to exercise family control and provide for these dependent individuals is based upon some moral or legal obligation. * * *”

   1 later decision quote this exact passage
   e.g. Frankenau v. Commissioner

2. “It is our opinion that the word “dependent” in the regulations can not properly be extended to a case like this where the individual is an adult, well educated, in good health, engaged in a profession, but simply fails to earn enough in his practice to fully support himself.”

   1 later decision quote this exact passage
   e.g. Kallick v. Commissioner

3. “has for its main premise the maintenance by a taxpayer in one household of 'dependent individuals.'”

   1 later decision quote this exact passage
   e.g. Brick v. Commissioner