Mavity v. Commissioner’s Empirical Analysis

Citation profile

1 federal appellate ·

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

1. ““(a) General rule. “In the case of a husband described in section 71, there shall be allowed as a deduction amounts includible under section 71 in the gross income of his wife, payment of which is made within the husband’s taxable year. No deduction shall be allowed under the preceding sentence with respect to any payment if, by reason of section 71(d) or 682, the amount thereof is not in-cludible in the husband’s gross income.””

   1 later decision quote this exact passage
   e.g. Mavity v. Commissioner of Internal Revenue

2. ““If a wife is separated from her husband, the wife’s gross income includes periodic payments (whether or not made at regular intervals) received by her after the date of the enactment of this title from her husband under a decree entered after March 1, 1954, requiring the husband to make the payments for her support or maintenance. This paragraph shall not apply if the husband and wife make a single return jointly.””

   1 later decision quote this exact passage
   e.g. Mavity v. Commissioner of Internal Revenue

3. “(1) the husband and wife are separated ; (2) a written separation agreement is executed after August 16, 1954; (3) the payments are periodic (whether or not made at regular intervals) ; (4) the payments are received after the agreement is executed; (5) the payments are made under the agreement and because of the marital or family relationship; and (6) the husband and wife do not file a joint return.”

   1 later decision quote this exact passage
   e.g. Mavity v. Commissioner of Internal Revenue