Goodwin v. United States’s Empirical Analysis
67 F.3d 149 · 1995
Citation profile
23 federal appellate · 2 district · 1 state decisions
How this case has been cited
Cited by 53 later decisions — most recently July 2025 · most notably American Ironworks & Erectors Inc. v. North American Construction Corp. (2001), Ronald M. Murphy v. State of Arkansas (1997)
23 federal appellate · 2 district · 1 state decisions
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. § 102 · 26 U.S.C. § 61 (Payment-in-Kind Tax Treatment Act of 1983) · 28 U.S.C. § 1291 · 28 U.S.C. § 1346 (Federal Tort Claims Act)
Relies on Commissioner of Internal Revenue v. Duberstein D Stanton · Weatherford v. Bursey · Bogardus v. Commissioner · United States v. F. & M. Schaefer Brewing Co. · Olk 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 53 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“`reflect some clear and unequivocal manifestation by the trial court of its belief that the decision made, so far as the [trial court] is concerned, is the end of the case.'”
8 later decisions quote this exact passage · from the majority“shall not exclude from gross income any amount transferred by or for an employer to, or for the benefit of, an employee.”
1 later decision quote this exact passage · from the dissent“a judgment may be final if only ministerialth tasks in determining damages remain”
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.