Washington v. Commissioner’s Empirical Analysis
1981
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 14 later decisions — most recently September 2006
2 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
Relies on 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 14 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the Court should not be required to delve into the intimate question of whether husband and wife are in fact living apart while residing in the same house.”
1 later decision quote this exact passagee.g. Ferko v. Comm'r“Congress intended that a husband and wife should not be treated as 'separated and living apart' when both are living under the same roof.”
1 later decision quote this exact passage“would have been unavailable to [Mr. Coltman] as a deduction before the estrangement took place,”
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.