Lord v. Commissioner’s Empirical Analysis
1973
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 26 later decisions — most recently July 2015 · most notably Robert P. Lord, Appellee-Cross-Appellant v. Commissioner of Internal Revenue, Appellant-Cross-Appellee (1975), Rosenkranz v. Commissioner (1976)
2 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
Applies 26 U.S.C. § 6651
Relies on Beaver v. Commissioner · Stoltzfus v. United States · Powell v. Granquist · Stratton v. Commissioner · Acker v. Commissioner
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 26 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“a marital community that has not been legally dissolved may still be considered to have been terminated under Washington community property law if both spouses have acted in a manner that clearly demonstrates that they have mutually renounced the marital relationship.”
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.