Goldin v. Baker’s Empirical Analysis
809 F.2d 187 · 1987
Citation profile
1 federal appellate · 1 state decisions
Relationships
Applies 26 U.S.C. § 86
Relies on M'Culloch v. State of Maryland · Metcalf & Eddy v. Mitchell · Pollock v. Farmers' Loan & Trust Co. · Pollock v. Farmers' Loan & Trust Co. · South Carolina v. Regan
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 5 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Section 86 is merely another example of a federal tax that makes a municipal security marginally less attractive — here, to some persons who also receive social security benefits. A taxpayer who does not receive such benefits is affected only remotely, if at all, by section 86, even if the taxpayer owns municipal bonds. In short, section 86 is not a tax on income from that type of security.”
1 later decision quote this exact passage · from the dissent
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.