Ebberts v. Commissioner’s Empirical Analysis
1968
Citation profile
7
cited by 7 later decisions
August 1987
most recently cited
Relationships
Relies on United States v. Malcolm · McWilliams v. Commissioner · Sanderson v. Niemann · Huntington v. Wilson · 118 Cal. App. 227 - Johnson v. National Surety Co.
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 7 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“to interpret the various statutory provisions in such manner as to produce uniformity of treatment of spouses throughout the country, whether they reside in community property States or elsewhere.”
3 later decisions quote this exact passage“Although the theories discussed in the cases are not always consistent and at times are even confusing, there is nevertheless a discemable underlying principle that is common to -virtually all of these cases, even though it may be articulated only on occasion, namely, that unless there is a clearly manifested legislative purpose to the ■contrary, the revenue laws will be interpreted in such manner as to prevent discrimination either for or against residents of community property States. * * * [Id. at 54.]”
2 later decisions quote this exact passage“* * * [W]e agree with the Tax Court that in the absence of a “clear-cut statutory mandate” an intention should not be attributed to Congress to grant preferential treatment to taxpayers who live in community property states. * * * [Footnote omitted.] {Id. at 607.]”
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.