Reidar Abrahamsen Malfrid Abrahamsen Douglas Willoughby Suzanne Hill Nathan Marciano Barbara Jordan v. United States’s Empirical Analysis
228 F.3d 1360 · 2000
Citation profile
14 federal appellate · 2 district · 1 state decisions
How this case has been cited
Cited by 32 later decisions — most recently January 2023 · most notably Stobie Creek Investments, LLC v. United States (2008), North Dakota State University v. United States (2001)
14 federal appellate · 2 district · 1 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. § 61 (Payment-in-Kind Tax Treatment Act of 1983)
Relies on Anderson v. Liberty Lobby, Inc. · United States v. Janis · United States v. Burke · Commissioner of Internal Revenue v. E Schleier B · Social Security Board v. Nierotko
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 32 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(a) In general.-Except in the case of amounts attributable to (and in excess of) deductions allowed under Section 213 (relating to medical, etc., expenses) for any prior taxable year, gross income does not include ... (2) The amount of any damages (other than punitive damages) received (whether by suit or agreement and whether the lump sums or as periodic payments) on account of personal physical injuries or physical sickness.”
2 later decisions quote this exact passage · from the concurrence“[T]he taxpayer bears the burden of establishing the right to a refund.”
2 later decisions quote this exact passage · from the concurrence“an extraordinarily broad definition of gross income,”
2 later decisions 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.