Travelers Insurance Company v. United States’s Empirical Analysis
303 F.3d 1373 · 2002
Citation profile
2 federal appellate ·
Relationships
Applies 26 U.S.C. § 904
Relies on Tennessee Valley Authority v. Hill · Lucas v. American Code Co. · Badaracco v. Commissioner · Thor Power Tool Company v. Commissioner of Internal Revenue · Dickman v. Commissioner
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 10 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the computation of taxable income shall be made under such method as, in the opinion of the Secretary, does clearly reflect income.”
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.