Labay v. Commissioner’s Empirical Analysis
1970
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 66 later decisions — most recently August 2007 · most notably Allen F. Labay and Genevieve M. Labay v. Commissioner of Internal Revenue (1971), McGuire v. Commissioner (1981)
4 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 New Colonial Ice Co. v. Helvering · United States v. American Trucking Associations · National Labor Relations Board v. Hearst Publications, Inc. · Heiner v. Donnan · Eaton v. Hobson
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 66 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(2) Special rule. — The child of parents described in paragraph (1) shall be treated as having received over half of his support during the calendar year from the parent not having custody if— (A)(i) the decree of divorce or of separate maintenance, or a written agreement between the parents applicable to the taxable year beginning in such calendar year, provides that the parent not having custody shall be entitled to any deduction allowable under section 151 for such child, and (ii) such parent not having custody provides at least $600 for the support of such child during the calendar year * * *”
6 later decisions quote this exact passage“amounts expended for the support of a child or children shall be treated as received from the parent not having custody to the extent that such parent provided amounts for such support.”
3 later decisions quote this exact passage“A 'clear preponderance' of the evidence means something more positive and explicit, as opposed to inferences to be drawn from ambiguous and equivocal proof.”
3 later decisions 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.