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← 213 F.3d 1187 - Coady v. Commissioner

Coady v. Commissioner’s Empirical Analysis

2000

Citation profile

43
cited by 43 later decisions
February 2005
most recently cited

24 federal appellate · 2 district ·

Relationships

Relies on Helvering v. Horst · Lucas v. Earl · Commissioner of Internal Revenue v. E Schleier B · Helvering v. Eubank · United States v. Basye

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

  1. “That the [client] assigned a portion of its . . . recovery to its attorney before it knew the exact amount of the recovery does not mean that this amount never belonged to the [client].”
    2 later decisions quote this exact passage · from the majority
    e.g. Louise F. Young, A/K/A Louise Y. Ausman James R. Ausman v. Commissioner of Internal Revenue, John B. Young Martha H. Young v. Commissioner of Internal Revenue · Louise Young James Ausman v. Commissioner of Internal Revenue
  2. “anticipatory arrangements and contracts however skillfully devised to prevent the salary . . . from vesting even for a second in the man who earned it.”
    2 later decisions quote this exact passage · from the majority
    e.g. Louise F. Young, A/K/A Louise Y. Ausman James R. Ausman v. Commissioner of Internal Revenue, John B. Young Martha H. Young v. Commissioner of Internal Revenue · Louise Young James Ausman v. Commissioner of Internal Revenue
  3. “prevent[ing] the [income] when paid from vesting even for a second in the man who earned it.”
    2 later decisions quote this exact passage · from the majority
    e.g. Louise F. Young, A/K/A Louise Y. Ausman James R. Ausman v. Commissioner of Internal Revenue, John B. Young Martha H. Young v. Commissioner of Internal Revenue · Louise Young James Ausman v. Commissioner of Internal Revenue

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.