Van Cleave v. United States’s Empirical Analysis
718 F.2d 193 · 1983
Citation profile
7 federal appellate ·
How this case has been cited
Cited by 18 later decisions — most recently October 2004
7 federal appellate ·
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. § 1341
Relies on North American Oil Consolidated v. Burnet · Healy v. Commissioner · United States v. Lewis · United Ates v. Skelly Oil Company · Prince III v. United States
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 18 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[T]he fact that a restriction on a taxpayer’s right to income does not arise until a year subsequent to the time of receipt does not affect the availability of Section 1341 tax adjustment ... • Acceptance of the government’s reading of the statute would thwart the ameliorative purpose intended by Congress in enacting the section.”
2 later decisions quote this exact passage“The [state court] judgment established, whether expressly or by implication, that the deductions from the trust income for the ten year fee had been miscalculated. As a result, Margaret Bush had received more income from the trust than she was entitled to receive. This income had to be returned. The requirements of Section 1341 were thus clearly satisfied. Margaret Bush appeared to have an unrestricted right to the income when she received it; it was established in a taxable year after she received it that she did not have such a right.”
1 later decision quote this exact passage“[i]f the taxpayer included an item in gross income in one taxable year, and in a subsequent taxable year he becomes entitled to a deduction because the item or a portion thereof is no longer subject to his unrestricted use.”
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.