Swenson v. Commissioner’s Empirical Analysis
1965
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 16 later decisions — most recently April 2020
2 federal appellate ·
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. § 1011
Relies on Long v. Commissioner · Long v. Commissioner · Wild v. Commissioner · Teleservice Co. of Wyoming Valley v. Commissioner · Buckley 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 16 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“consisted of the expenditures made by them out of their income in excess of the amounts of child support payments received by them from Waldram and that their basis under section 1011 of the Internal Revenue Code of 1954 is the cost to them of the debt which”
1 later decision quote this exact passage“created by advances out of capital or out of income previously taxed or exempted or, in other words, debts with regard to which the taxpayer has a basis.”
1 later decision quote this exact passage
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.