Ordlock v. Commissioner’s Empirical Analysis

Citation profile

1 federal appellate ·

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 19 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “SEC. 6015(g). Credits and Refunds — (1) In GENERAL. — Except as provided in paragraphs (2) and (3), notwithstanding any other law or rule of law (other than section 6511, 6512(b), 7121, or 7122), credit or refund shall be allowed or made to the extent attributable to the application of this section.”

   2 later decisions quote this exact passage · from the majority
   e.g. Minihan v. Comm'r · Ann Marie Minihan, and John J. Minihan, Jr., Intervenor v. Commissioner

2. “Because domestic relations are preeminently matters of state law ... Congress, when it passes general legislation, “rarely intends to displace statutory authority in this area.” Mansell v. Mansell, 490 U.S. 581, 587 , 109 S.Ct. 2023 , 104 L.Ed.2d 675 (1989). Moreover, the Supreme Court has held that federal supplants community property law only where the congressional intent to accomplish such a result is clear and unequivocal. See id.; Hisquierdo v. Hisquierdo, 439 U.S. 572, 581 , 99 S.Ct. 802 , 59 L.Ed.2d 1 (1979).”

   1 later decision quote this exact passage · from the majority
   e.g. In Re McSparran

3. “all property, real or personal, wherever situated, acquired by a married person during the marriage while domiciled in * * * [California] is community property.”

   1 later decision quote this exact passage · from the majority
   e.g. 2010 T.C. Memo. 178 - Ranuio v. Comm'r