Stowell v. Simpson’s Empirical Analysis
1983
Citation profile
2 district · 7 state decisions
How this case has been cited
Cited by 9 later decisions — most recently May 2011
2 district · 7 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
Applies 26 U.S.C. § 104
Relies on Gulf Offshore Company v. Mobil Oil Corporation · Norfolk & Western Railway Co. v. Liepelt · Curtis v. Finneran · Gradel v. Inouye · 5 Ill. 2d 135 - Hall v. Chicago & North Western Railway Co.
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 9 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The rule we announce today derives from the facts and circumstances of the instant appeal. We note, however, the possibility that juries may erroneously conclude that all personal injury awards are subject to income taxes. When this possibility is balanced against the extremely small likelihood that any prejudice will result from the requested instruction, we are convinced of its salutary effect.”
1 later decision quote this exact passagee.g. Derosia v. Verboom“[Y]our award will not be subject to any income taxes, and you should not consider such taxes in fixing the amount of your award.”
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.