Green v. Commissioner’s Empirical Analysis
1988
Citation profile
10 federal appellate · 2 state decisions
How this case has been cited
Cited by 20 later decisions — most recently October 2010
10 federal appellate · 2 state decisions
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 Anderson v. City of Bessemer City · United States v. United States Gypsum Co. · Roberts v. Florida · Commissioner of Internal Revenue v. Carl L. Danielson and Pauline S. Danielson, Commissioner Ofinternal Revenue v. Helen P. Sherman, Commissioner Ofinternal Revenue v. Estate of Jacob F. Schaffner, Deceased, Elizabeth Schaffner and Erwin Marsch, Executors, and Elizabeth Schaffner, Commissionerof Internal Revenue v. Hugh E. McLennan and Katherine McLennan · Bardwell 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 20 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Although the property interests of divorcing parties are determined by state law, federal law governs the federal income tax treatment of that property.”
2 later decisions quote this exact passage · from the majority“a court-ordered divorce decree is not the result of the kind of bargaining that enters into the negotiation of a settlement agreement,”
1 later decision quote this exact passage · from the majority“the argument that the tax consequences of the award were part of the parties' bargain does not apply.”
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.