Swaim v. Commissioner’s Empirical Analysis
1968
Citation profile
5 federal appellate · 1 state decisions
How this case has been cited
Cited by 14 later decisions — most recently September 1985
5 federal appellate · 1 state decisions
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 of Internal Revenue v. Estate J Bosch Second National Bank of New Haven · Douglas v. Alabama · United States v. Davis · Pulliam v. Commissioner of Internal Revenue · Pulliam 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 14 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““However, since the defendant’s estate is substantial and the award of alimony will be made on a lump sum basis, the Court will not require the plaintiff to actually transfer any of the aforementioned assets to the defendant unless the award of one-third of the estate of the defendant is less than the value of the property which should be restored to him.””
2 later decisions quote this exact passage“It might seem at first blush that Mildred made a taxable disposition of the 1962 note payable to her when the Jefferson Circuit Court ruled that she had to restore it to Harry pursuant to Kentucky law. This restoration was at most, however, a transfer of bare legal title in view of the Jefferson Circuit Court’s determination that the note was actually Harry’s property. It follows that Mildred’s transfer was not a taxable disposition. * * *”
1 later decision quote this exact passage“Under the (Kentucky) restoration statutes and the case of Hicks v. Hicks, 290 SW (2) 483 and Eckhoff v. Eckhoff, 247 SW (2) 347, (the) properties acquired by the plaintiff (Mildred) as a result of her marriage to the defendant (Harry) must be restored to him before an award of alimony can be made. 10”
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.