Riley v. Commissioner’s Empirical Analysis
1981
Citation profile
18 federal appellate · 1 state decisions
How this case has been cited
Cited by 39 later decisions — most recently February 2009 · most notably LeFever v. Commissioner (1996), White v. United States (1984)
18 federal appellate · 1 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
Applies 26 U.S.C. § 71
Relies on Commissioner of Internal Revenue v. Duberstein D Stanton · Pressed Steel Car Co. v. United States · Bardwell v. Commissioner · Hamlin's Trust v. Commissioner of Internal Revenue · Ruidoso Racing Ass'n, Inc. 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 39 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[T]he incidence of taxation depends on the substance of a transaction, and the government may look at the realities of a transaction to determine its tax consequences, despite the form.”
2 later decisions quote this exact passage · from the majority“legal obligation[s] . . . aris[ing] out of a family or marital relationship”
2 later decisions quote this exact passage · from the majority“a decree of divorce or separate maintenance.”
2 later decisions quote this exact passage · from the majority
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.