Koerner v. United States’s Empirical Analysis
550 F.2d 1362 · 1977
Citation profile
1 federal appellate ·
Relationships
Applies 28 U.S.C. § 1346 (Federal Tort Claims Act)
Relies on Bingler v. Johnson · Commissioner of Internal Revenue v. Jacobson · Helvering v. Northwest Steel Rolling Mills, Inc. · Commissioner of Internal Revenue v. Sullivan · Saunders 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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The plaintiffs while engaged in their duties concededly are not furnished meals”
1 later decision quote this exact passage · from the majority“from gross income. It may seem unfair to make the distinction between meals”
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.