Brian L. Nahey and Carol J. Naheys v. Commissioner of Internal Revenue’s Empirical Analysis
Citation profile
16
cited by 16 later decisions
August 2018
most recently cited
Relationships
Relies on Woodward v. Commissioner · United Ates v. Skelly Oil Company · Arrowsmith v. Commissioner · O'Gilvie v. United States · United States v. Hilton Hotels Corp.
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 16 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“what was transferred as part of a corporate acquisition was an asset that yields ordinary income”
2 later decisions quote this exact passage · from the majority“classification of amounts received in settlement of litigation is to be determined by the nature and basis of the action settled”
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.