Peare v. McFarland’s Empirical Analysis
1984
Citation profile
4 federal appellate · 2 district · 1 state decisions
Relationships
Applies 26 U.S.C. § 3301 (Federal Unemployment Tax Act) · 26 U.S.C. § 3304 (Federal Unemployment Tax Act) · 28 U.S.C. § 1331 · 42 U.S.C. § 1983 (Civil Rights Act of 1871 / Section 1983 (Ku Klux Klan Act))
Relies on Citizens to Preserve Overton Park, Inc. v. Volpe · Ernst & Ernst v. Hochfelder · Tennessee Valley Authority v. Hill · Alexander v. Gardner-Denver Co. · Dix v. Georgia
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 15 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Section 3304(a)(15)(A)(i) says that if a base period employer contributes to social security, then the unemployment benefits must be offset by the social security benefits. The statutory language does not permit another interpretation. The offset applies under section 3304(a)(15)(A)(i) if the base period employer “contributed” to the “plan” from which the pension benefits are derived. Unlike section 3304(a)(15)(A)(ii), which does not apply to social security benefits, section 3304(a)(15)(A)(i) does not say the offset will not apply if the base period contributions did not affect eligibility for or the amount of the pension benefits.”
1 later decision quote this exact passagee.g. Bleau v. Hackett“Section (A)(i) plainly states that social security benefits offset unemployment benefits if the base period employer makes social security contributions. The language of the statute is so lucid on this particular issue it would be inappropriate to resort to legislative history.”
1 later decision quote this exact passagee.g. Bleau v. Hackett“is under a plan maintained (or contributed to) by a base period employer or chargeable employer (as determined under applicable law).”
1 later decision quote this exact passagee.g. Peare v. McFarland
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.