Rivera v. Baker West, Inc.’s Empirical Analysis
430 F.3d 1253 · 2005
Citation profile
3 federal appellate · 1 district · 2 state decisions
Relationships
Applies 26 U.S.C. § 104 · 26 U.S.C. § 3121 (Federal Insurance Contributions Act) · 26 U.S.C. § 3402 · 26 U.S.C. § 61 (Payment-in-Kind Tax Treatment Act of 1983) · 42 U.S.C. § 1981 (Civil Rights Act of 1866)
Relies on United States v. Burke · Commissioner of Internal Revenue v. E Schleier B · Social Security Board v. Nierotko · Commissioner v. Banks · Knuckles v. Commissioner of Internal Revenue
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 26 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“to make clear that only damages for physical injuries and sickness, and not damages for emotional distress, were excluded from the definition of income.” Rivera v. Baker West, Inc., 430 F.3d 1253, 1256 (9th Cir.2005) (emphasis added); see also Mayberry v. U.S., 151 F.3d 855, 858, n. 2 (8th Cir.1998) (”
1 later decision quote this exact passage · from the majority“'damages were received * * * on account of personal [physical] injuries or [physical] sickness.'”
1 later decision quote this exact passage · from the majoritye.g. Carranza v. Comm'r“on account of personal physical injuries or physical sickness”
1 later decision quote this exact passage · from the majoritye.g. Carranza v. Comm'r
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.