Seay v. Commissioner’s Empirical Analysis
1972
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 85 later decisions (1 by the Supreme Court) — most recently May 2017 · most notably United States v. Burke (1992), Robinson v. Commissioner (1994)
3 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 United States v. Safety Car Heating & Lighting Co. · Gideon v. Cochran · Knuckles v. Commissioner of Internal Revenue · Penn v. Rinaldi · Sanders 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 85 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The term 'damages received (whether by suit or agreement)' means an amount received (other than workmen's compensation) through prosecution of a legal suit or action based upon tort or tort-type rights, or through a settlement agreement entered into in lieu of such prosecution”
8 later decisions quote this exact passage · from the majority“the determination of whether a settlement payment is exempt from taxation depends on the nature of the claim settled and not on the validity of the claim.”
1 later decision quote this exact passagee.g. Fono v. Commissioner“personal embarrassment, mental and physical strain and injury to health and personal reputation in the community”
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.