Kaufman v. Commissioner’s Empirical Analysis
1961
Citation profile
5 federal appellate ·
How this case has been cited
Cited by 28 later decisions — most recently March 1996 · most notably American Foundry v. Commissioner (1972), Caplin v. United States (1983)
5 federal appellate ·
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 Miller Mfg. Co. v. Commissioner · Smoky Mountains Beverage 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 28 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“For wage continuation payments to an employee to qualify for the sick pay exclusion provided by section 105(d), such payments must be received by the employee: (1) Through accident or health insurance or under an accident or health plan for employees, (2) for a period during which the employee is absent from work on account of personal injuries or sickness.”
1 later decision quote this exact passagee.g. Lang v. Commissioner“a program, policy, or custom having the effect”
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.