Mapes v. United States’s Empirical Analysis
576 F.2d 896 · 1978
Citation profile
15 federal appellate · 1 district · 3 state decisions
How this case has been cited
Cited by 37 later decisions — most recently July 2009 · most notably Estate of Cowser v. Commissioner (1984), Peden v. STATE, KANSAS DEPT. OF REVENUE (1996)
15 federal appellate · 1 district · 3 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 Dandridge v. Williams · Griswold v. State of Connecticut · San Antonio Independent School District v. Rodriguez · Williamson v. Lee Optical of Oklahoma, Inc. · Bolling v. Sharpe
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 37 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““[T]he elevated tax burden might in fact dissuade some couples from entering into matrimony, but does not present an insuperable barrier to marriage. More often it changes the relative attraction of different prospective spouses for the tax-minded individual wishing to marry. For many it provides an incentive to marry. The additional tax liability suffered by two-income couples who cannot avail themselves of the rates for single persons is an indirect burden on the exercise of the right to marry. It is suffered not for marrying but for marrying one in a particular income group.” (Emphasis added.)”
5 later decisions quote this exact passage“there cannot be a 'marriage neutral' tax system”
2 later decisions quote this exact passage · from the dissent““For the tax-mindéd young man, or woman, with a substantial income, the Code adds to the attractiveness of a prospective spouse without taxable income and detracts from one with it. Thus the provisions may have an income-levelling effect. But we have no data showing that as yet they operate in that manner. Love and marriage defy economic analysis.” 576 F.2d at 898 .”
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.