Boucher v. Commissioner’s Empirical Analysis
1983
Citation profile
10 federal appellate · 2 district · 1 state decisions
How this case has been cited
Cited by 21 later decisions — most recently May 2001
10 federal appellate · 2 district · 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. § 215 · 26 U.S.C. § 71 · 28 U.S.C. § 1738
Relies on Allen v. McCurry · Goss v. Lopez · Bardwell v. Commissioner · Lambros v. Commissioner · Cook v. Cook
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 21 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“a legal obligation which, because of the marital or family relationship, is imposed on or incurred by the husband under the decree.”
2 later decisions quote this exact passage · from the majority“Where the parties negotiate a property settlement agreement, which is thereafter incorporated into the divorce decree, without an independent determination by the court as to the nature of any payment set forth therein, this court has held that we must look to the laws of the state to resolve any dispute as to the character of any property described in the agreement. [ 710 F.2d at 512 .]”
1 later decision quote this exact passage · from the majority“Boucher’s arguments amount to a collateral attack on the clear and unequivocal determination by a state court of an interest in property. We agree with the Commissioner’s view that ‘the tax court, and on appeal, this court, are not the proper forums for litigating the underlying merits of the state court’s property division.’”
1 later decision 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.