Cleary v. Commissioner’s Empirical Analysis
1973
Citation profile
3 federal appellate · 1 district ·
How this case has been cited
Cited by 16 later decisions — most recently December 2015
3 federal appellate · 1 district ·
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 Corallo v. United States · Burnet v. Sanford & Brooks Co. · Allen v. Williamson · Wales v. United States · Prince v. United States
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 16 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Tax liability is, of course, computed on an annual basis, and we know of no law or principle of law (and petitioner has cited us to none) which, in 1970, can be said to have transformed a portion of petitioner’s 1967 and 1969 retirement pay into VA compensation, subject to exclusion from gross income.”
1 later decision quote this exact passage“within the meaning of section 105(a) and (d). See secs. 1.105-4(a)(2)(i) and 1.105-5(a), Income Tax Regs.Such amounts were statutory retirement pay, based on petitioner's prior service in the Army. Second, the payments were not for a period during which petitioner was”
1 later decision quote this exact passage“a waiver of so much of his retired or retirement pay as is equal in amount to such pension or compensation.”
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.