Waldman v. Commissioner’s Empirical Analysis
1987
Citation profile
6 federal appellate ·
How this case has been cited
Cited by 18 later decisions — most recently December 2019
6 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 15 Cal. 3d 481 - People v. Lent · 17 Cal. 3d 614 - People v. Richards · 62 Cal. 2d 280 - People v. Victor · Southern Pacific Transp. Co. v. Commissioner · Wing v. Forest Lawn Cemetery Assn.
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 18 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[w]here a payment ultimately serves each of these purposes, i.e., law enforcement (nondeductible) and compensation (deductible), our task is to determine which purpose the payment was designed to serve.”
2 later decisions quote this exact passage“under section 162(f): 24 If a civil penalty is imposed for purposes of enforcing the law and as punishment for the violation thereof, [the payment is not deductible]. However, if the civil penalty is imposed to encourage prompt compliance with a requirement of the law, or as a remedial measure to compensate another party for expenses incurred as a result of the violation, it [is deductible because it] does not serve the same purpose as a criminal fine and is not”
1 later decision quote this exact passage“The [State] court stayed execution of his sentence on condition that he pay specified amounts of restitution to his victims. Clearly, had [the taxpayer] pled not guilty, and had he been subsequently acquitted, the court could not have ordered payment of restitution.”
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.