Rucker v. Commissioner’s Empirical Analysis

Citation profile

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 3 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “1. The presumption is that property acquired during coverture is community property, and the burden is upon the person claiming it to be separate property to establish that as its character. 2. The status of property is to be determined as of the date of acquisition. This rule is equally true with regard to personal property as with real property. 3. If property is once shown to have been separate property, the presumption continues that it is separate until overcome by evidence. Separate property continues to be separate through all its changes and transitions, so long as it can be clearly traced and identified. 4. The rents, issues, and profits of separate property remain separate property and profits resulting from money borrowed on separate credit are separate property. 5. Separate property may lose its identity as such by being consolidated with community property.”

   1 later decision quote this exact passage
   e.g. Sweeney v. Commissioner