Laverty v. Commissioner’s Empirical Analysis
1973
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 13 later decisions — most recently June 2003
4 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 American Foundry v. Commissioner · Kaufman 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 · William B. F. Hall, Aileen Hall Shoaff, Arthur F. Hall, Jr., Alva J. McAndless and Fred B. Shoaff, II v. United States · 336 F. Supp. 474 - Sidman v. United States
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 13 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Section 106 has no application to payments an employer makes directly to his employee.... It deals only with the treatment of contributions by an employer to an accident or health plan for the benefit of his employees, either in the form of contributions to a separate fund or trust or by the payment of premiums on a policy of accident or health insurance. H.Rept. No. 1337, 83d Cong., 2d Sess., pp. 15, A35 (1954); S.Rept. No. 1622, 83d Cong., 2d Sess., pp. 185-186 (1954); sec. 1.106-1, Income Tax Regs.”
1 later decision quote this exact passage“Payments Unrelated to Absence From Work. — Gross income does not include amounts referred to in subsection (a) to the extent such amounts— (1) constitute payment for the permanent loss or loss of use of a member or function of the body, or the permanent disfigurement, of the taxpayer, his spouse, or a dependent (as defined in section 152), and (2) are computed with reference to the nature of the injury without regard to the period the employee is absent from work.”
1 later decision quote this exact passage · from the majority“Gross income does not include contributions by the employer to accident or health plans for compensation (through insurance or otherwise) to his employees for personal injuries or sickness.”
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.