Bishop v. Commissioner’s Empirical Analysis
1971
Citation profile
How this case has been cited
Cited by 29 later decisions — most recently July 1997 · most notably Beard v. Commissioner (1981), Hesse v. Commissioner (1973)
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 United States v. Davis · 39 Cal. 2d 858 - De Burgh v. De Burgh · Pressed Steel Car Co. v. United States · Bardwell v. Commissioner · 42 Cal. 2d 36 - Dexter v. Dexter
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 29 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“but refers to legal obligations which are imposed because of a marital or family relationship. The regulations amplify the statute by explaining that the section applies only to payments made because of such relationship and in recognition of the general obligation of support. Sec. 1.71-1(b)(4), Income Tax Regs. ; Wilma Thompson , 50 T.C. 522 , 528 (1968) . In adopting the carefully chosen language of the section, Congress sought to deemphasize the importance of the standards of State alimony laws and to establish uniform treatment of”
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.