Grummer v. Commissioner’s Empirical Analysis
1966
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 28 later decisions — most recently May 2008 · most notably Abramo v. Commissioner (1982), Estate of Craft v. Commissioner (1977)
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
Relies on Commissioner v. Lester · Bardwell v. Commissioner · Bardwell v. Commissioner · Ryker v. Commissioner · Pugh 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 28 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * extrinsic evidence designed to alter the language of a divorce decree or separation agreement will not be considered in determining whether payments constitute alimony or child support when the agreement of the parties specifically and unequivocally fixes the character of such payments.”
1 later decision quote this exact passage“whether the children received all of the periodic payments and [the wife] none or whether any part of the payments were actually intended and used for [the wife's] support [is] completely irrelevant”
1 later decision quote this exact passagee.g. Merrill v. Comm'r“The parties stated with clarity that the periodic payments were to be treated solely as support for the children.”
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.