Suarez v. Commissioner’s Empirical Analysis
1977
Citation profile
Relationships
Applies 26 U.S.C. § 71
Relies on 15 Ill. 2d 272 - Martindell v. Lake Shore National Bank · Bardwell v. Commissioner · 44 Ill. 2d 105 - Weiland Tool & Manufacturing Co. v. Whitney · Bardwell v. Commissioner · United States Trust Co. v. Jones
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 9 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * in the nature of or in lieu of alimony.”
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.