Larkin v. Commissioner’s Empirical Analysis
1967
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 29 later decisions — most recently February 2006 · most notably American Foundry v. Commissioner (1972), Caplin v. United States (1983)
1 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 Commissioner of Internal Revenue v. Jacobson · Estate of E. W. Chism, Deceased, Clara Chism, and Clara Chism v. Commissioner of Internal Revenue · Kaufman v. Commissioner · Lang v. Commissioner · Estate of Leo P. Kaufman, Deceased, Alph C. Kaufman, and Estate of Ida W. Kaufman, Deceased, Alph C. Kaufman 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 29 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“amounts received under an accident or health plan for employees * * * shall be treated as amounts received through accident or health insurance.”
2 later decisions quote this exact passage“of section 105 . See John C. Lang, supra ; Estate of Leo P. Kaufman, 35 T.C. 663 , 666 (1961) , affd. 300 F. 2d 128 (C.A. 6, 1962); cf. Chism's Estate v. Commissioner, 332 F. 2d 956 (C.A. 9, 1963), affirming a Memorandum Opinion of this Court. That”
1 later decision quote this exact passage · from the majority“as against other persons or classes of persons. Cf. Edward P. Clay, 46 T.C. 505 (1966) . Our approach in no way conflicts with the”
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.