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← 7 TC 826 - Van Vorst v. Commissioner

Van Vorst v. Commissioner’s Empirical Analysis

1946

Citation profile

7
cited by 7 later decisions
April 1958
most recently cited

Relationships

Relies on Pereira v. Pereira · In Re Estate of Pepper · 123 Cal. App. 670 - Tompkins v. Tompkins · Hulsman v. Ireland · Parker 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 7 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

  1. “that if any part of the capital investment of the petitioner [husband] in the partnership was previously community property, it was not transmuted into his separate property by virtue of the partnership agreement.”
    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.