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← 8 TC 809 - Veit v. Commissioner

Veit v. Commissioner’s Empirical Analysis

1947

Citation profile

24
cited by 24 later decisions
July 2000
most recently cited

2 federal appellate ·

How this case has been cited

Cited by 24 later decisions — most recently July 2000

2 federal appellate ·

701947195019601970198019902000decided

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 Poe v. Seaborn · Estate of Arms · 115 Cal. App. 525 - Bruggemeyer v. Zimmerman · Kimbell v. Commissioner · King 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 24 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

  1. “* * * the doctrine of inchoate right, fixing the separate character of such moneys received by the spouse after marriage, upon a contract made before, does not exist in California. * * *”
    1 later decision quote this exact passage
  2. “Since the right to the additional compensation for 1939 was earned while petitioner was domiciled in and a resident of New York, * * *.”
    1 later decision quote this exact passage
  3. “a mere subterfuge and sham for the purpose of enabling petitioner to postpone his income tax,”
    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.