LaBow v. Commissioner’s Empirical Analysis
1985
Citation profile
15 federal appellate ·
How this case has been cited
Cited by 32 later decisions — most recently February 2014 · most notably Tokarski v. Commissioner (1986), Sealy Power, Ltd. v. Commissioner (1995)
15 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. § 215 · 26 U.S.C. § 71 · 26 U.S.C. § 7482
Relies on Welch v. Helvering · New Colonial Ice Co. v. Helvering · United States v. Janis · Commissioner v. Lester · Walter 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 32 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“General Rule. In the case of a husband described in section 71, there shall be allowed as a deduction amounts includible under section 71 in the gross income of his wife, payment of which is made within the husband’s taxable year.”
2 later decisions quote this exact passage · from the majority“a 'naked' assessment without any foundation whatsoever,”
2 later decisions quote this exact passage · from the majority“the IRS did not have any factual basis for asserting that [x] received or benefited from [y's] claimed payments.”
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.