Van Schaick v. Commissioner’s Empirical Analysis
1935
Citation profile
1 district ·
How this case has been cited
Cited by 11 later decisions — most recently April 2003
1 district ·
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
Relies on United States v. S S White Dental Mfg Co of Pennsylvania · Phoenix Ins Co of Brooklyn v. Erie Western Transp Co · St Louis Ry Co v. Commercial Union Ins Co · Charles E. Pearsall & Son v. Commissioner · Farmers Life Ins. Co. 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 11 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““§ 832. Insurance company taxable income. “(a) Definition of taxable income. “In the case of an insurance company subject to the tax imposed by section 831, the term ‘taxable income’ means the gross income as defined in subsection (b) (1) less the deductions allowed by subsection (c). “(b) Definitions. “In the case of an insurance company subject to the tax imposed by section 831— “(1) Gross income. “The terms ‘gross income’ means the sum of— “ (A) the combined gross amount earned during the taxable year, from investment income and from underwriting income as provided in this subsection, computed on the basis of the underwriting and investment exhibit of the annual statement approved by the National Convention of Insurance Commissioners. «{! •!» «t* “(3) Underwriting income. “The term ‘underwriting income’ means the premiums earned on insurance contracts during the taxable year less losses incurred and expenses incurred. “(4) Premiums earned. “The term ‘premiums earned on insurance contracts during the taxable year’ means an amount computed as follows: “(A) From the amount of gross premiums written on insurance contracts during the taxable year, deduct return premiums and premiums paid for reinsurance. “(B) To the result so obtained, add unearned premiums on outstanding business at the end of the preceding taxable year and deduct unearned premiums on outstanding business at the end of the taxable year. * * * * * “(5) Losses incurred. “The term ‘losses incurred’ means losses i”
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.