Fabry v. Commissioner’s Empirical Analysis
1998
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 18 later decisions — most recently January 2010
2 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 United States v. Burke · Commissioner of Internal Revenue v. E Schleier B · Knuckles v. Commissioner of Internal Revenue · Threlkeld v. Commissioner · Roemer 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 18 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“If the settlement agreement lacks express language stating that the payment was (or was not) made on account of personal injury, then the most important fact in determining how section 104(a)(2) is to be applied is 'the intent of the payor' as to the purpose in making the payment.”
1 later decision quote this exact passage“The term `damages received (whether by suit or agreement)' means an amount received (other than workmen's compensation) through prosecution of a legal suit or action based upon tort or tort type rights, or through a settlement agreement entered into in lieu of such prosecution.”
1 later decision quote this exact passage“sustained damages in the form of the lost value of destroyed or injured plants, damage to their business reputation, lost income and lost value for their business . . . .”
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.