Travelers Insurance v. United States’s Empirical Analysis
1993
Citation profile
4
cited by 4 later decisions
August 2006
most recently cited
Relationships
Applies 26 U.S.C. § 841 · 26 U.S.C. § 904
Relies on Morton v. Mancari · Ruckelshaus v. Monsanto Co. · Santiago v. United States · Schuster's Express, Inc. v. Commissioner · Schuster's Express, Inc. v. C. I. R
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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Under defendant's computation, [s]ection 907(b) imposes the greatest restriction upon Travelers' allowable foreign tax credit related to the Indonesian oil venture. Thus, [s]ection 907(b) provides the lesser foreign tax credit under [s]ection 901(a), and is the operative limitation in this case.”
1 later decision quote this exact passage“[i]n reality, the policyholders' share exclusion is the required interest portion of the reserve deduction which is fully recouped by the corresponding decrease in the year-end reserves under [s]ection 810.”
1 later decision quote this exact passage“the legislative history indicates that Congress specifically designated the policyholders' share as an exclusion after initially labeling it as a deduction.”
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.