Warren v. United States’s Empirical Analysis
613 F.2d 591 · 1980
Citation profile
11 federal appellate ·
How this case has been cited
Cited by 21 later decisions — most recently June 2004
11 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
Applies 26 U.S.C. § 451
Relies on The Boeing Company v. Daniel C. Shipman · Maryland Casualty Co. v. United States · Williams v. United States · Amend v. Commissioner · Kasper v. Banek
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 21 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“a self-imposed limitation, not part of the sales transaction between the buyer and seller ... does not serve to change the general rule that receipt by an agent is receipt by the principal.”
2 later decisions quote this exact passage · from the majority“On motions for directed verdict and for judgment notwithstanding the verdict the Court should consider all of the evidence — not just that evidence which supports the non-mover’s case — but in the light and with all reasonable inferences most favorable to the party opposed to the motion. If the facts and inferences point so strongly and overwhelmingly in favor of one party that the Court believes that reasonable men could not arrive at a contrary verdict, granting of the motions is proper. On the other hand, if there is substantial evidence opposed to the motions, that is, evidence of such quality and weight that reasonable and fair-minded men in the exercise of impartial judgment might reach different conclusions, the motions should be denied, and the case submitted to the jury. •”
1 later decision quote this exact passage · from the majority“The income was received by the * * * [sellers'] agents in the year of the sale. The fact that the * * * [sellers] restricted their access to the sales proceeds does not change the tax status of the money received.”
1 later decision quote this exact passage · from the majoritye.g. Scherbart v. Comm'r
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.