Kent v. Commissioner’s Empirical Analysis
1973
Citation profile
How this case has been cited
Cited by 27 later decisions — most recently August 1991 · most notably Biggs v. Commissioner (1978), Yoakum v. Commissioner (1984)
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 Commissioner of Internal Revenue v. South Texas Lumber Co · Parham v. Cortese · Golsen v. Commissioner · Golsen v. Commissioner · Bingler v. Johnson
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 27 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“It has long been this Court's view that there is no material difference between a decree where the total amount payable is so stated and one where it is necessary to multiply the payments by a period certain in order to determine the principal sum specified.”
2 later decisions quote this exact passage“an allowance or award of alimony in gross is a vested right which is not affected by future events, such as the death of either party.”
1 later decision quote this exact passagee.g. Oman v. Commissioner“death of either spouse, remarriage of the wife, or change in the economic status of either spouse.”
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.