Freda v. Commissioner’s Empirical Analysis
656 F.3d 570 · 2011
Citation profile
8 federal appellate ·
Relationships
Applies 26 U.S.C. § 1222 · 26 U.S.C. § 1234A · 26 U.S.C. § 1235 · 26 U.S.C. § 6213 · 26 U.S.C. § 7482
Relies on Ruckelshaus v. Monsanto Co. · Frank Lyon Co. v. United States · United States v. Gilmore · Helvering v. Hammel · Raytheon Production Corp. 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 18 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“if it represents a replacement of capital destroyed or injured, the money received is a return of capital and not taxable”
2 later decisions quote this exact passage · from the majority“[w]here the recovery represents damages for lost profits, it is taxable as ordinary income,”
2 later decisions quote this exact passage · from the majority“classification of amounts received in settlement of litigation is to be determined by the nature and basis of the action settled”
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.