Schmitz v. Commissioner’s Empirical Analysis
1994
Citation profile
8 federal appellate · 1 district ·
Relationships
Applies 26 U.S.C. § 104 · 29 U.S.C. § 260 · 29 U.S.C. § 621 (§ 2 of the Age Discrimination in Employment Act of 1967) · 29 U.S.C. § 626 (§ 7 of the Age Discrimination in Employment Act of 1967) · 42 U.S.C. § 1981 (Civil Rights Act of 1866)
Relies on Wilson v. Garcia · Trans World Airlines, Inc. v. Thurston · Brooklyn Sav Bank v. O'Neil Dize · Overnight Motor Transportation Co. v. Missel · Goodman v. Lukens Steel Co.
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 13 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The term 'damages received (whether by suit or agreement)' means an amount received through prosecution of a legal suit or action based upon tort or tort type rights, or through a settlement agreement entered into in lieu of such prosecution.”
1 later decision quote this exact passage · from the majority“(1) that the underlying cause of action was tort-like within the meaning of United States v. Burke, 112 S.Ct. 1867 (1992), and 26 C.F.R. Sec. 1.104-1(c), and (2) that the damages were received 'on account of' the taxpayer's personal injury.”
1 later decision quote this exact passage · from the majority“(2) the amount of any damages received (whether by suit or agreement and whether as lump sums or as periodic payments) on account of personal injuries or sickness;”
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.