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← 49 TC 676 - Price v. Commissioner

Price v. Commissioner’s Empirical Analysis

1968

Citation profile

13
cited by 13 later decisions
December 2009
most recently cited

How this case has been cited

Cited by 13 later decisions — most recently December 2009

6019681970198019902000decided

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 Francis v. Francis · Ex Parte Jones · Taylor v. Campbell · Scofield v. Greer · Hogg 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 13 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

  1. “is to be paid or may be paid over a period ending more than 10 years from the date of the decree.”
    1 later decision quote this exact passage
  2. “(or attributable to property transferred, in trust or otherwise * * *)”
    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.