Lyddan v. United States’s Empirical Analysis
721 F.2d 873 · 1983
Citation profile
12 federal appellate ·
How this case has been cited
Cited by 23 later decisions — most recently September 2006
12 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. § 1 (Airport and Airway Extension Act of 2008) · 26 U.S.C. § 2 · 26 U.S.C. § 215 · 26 U.S.C. § 71
Relies on Pullman-Standard v. Swint · David Metzger Trust v. Commissioner · Sydnes v. Commissioner · Sydnes 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 23 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(3) Decree for support, (i) Where the husband and wife are separated and living apart and do not file a joint income tax return for the taxable year, paragraph (3) of section 71(a) requires the inclusion in the gross income of the wife of periodic payments (whether or not made at regular intervals) received by her after August 16, 1954, from her husband under any type of court order or decree (including an interlocutory decree of divorce or a decree of alimony penden-te lite) entered after March 1, 1954, requiring the husband to make the payments for her support or maintenance. It is not necessary for the wife to be legally separated or divorced from her husband under a court order or decree; nor is it necessary for the order or de cree for support to be for the purpose of enforcing a written separation agreement.”
2 later decisions quote this exact passage · from the majority“regardless of whether these findings are ultimate or subsidiary findings”
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.