Manocchio v. Commissioner’s Empirical Analysis
1983
Citation profile
34 federal appellate · 1 district ·
How this case has been cited
Cited by 100 later decisions — most recently March 2008 · most notably Norgaard v. Commissioner (1991), Centex Corporation Ctx v. United States (2005)
34 federal appellate · 1 district ·
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 38 U.S.C. § 3101
Relies on Commissioner v. Sunnen · Cohan v. Commissioner · Automobile Club of Mich. v. Commissioner · Dixon v. Unied States · Southern Railway Co. v. North Carolina
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 100 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“are not reimbursement payments * * *, but rather are in the nature of a living stipend determined without regard to amounts expended.”
2 later decisions quote this exact passage · from the majority“against the Government with utmost caution and restraint”
2 later decisions quote this exact passage · from the majority“it is the reimbursement that makes the flight training expenses nondeductible, rather than the mere fact that the benefit is associated with veterans’ education benefit. [Manocchio v. Commissioner, 710 F.2d at 1404 ; fn. ref. omitted; emphasis added.]”
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.