Caplin v. United States’s Empirical Analysis
718 F.2d 544 · 1983
Citation profile
14 federal appellate · 1 district · 3 state decisions
How this case has been cited
Cited by 38 later decisions — most recently September 2016 · most notably Heublein, Inc. v. United States (1993), Beisler v. Commissioner (1987)
14 federal appellate · 1 district · 3 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. § 105 · 26 U.S.C. § 401 (Self-Employed Individuals Tax Retirement Act of 1962) · 26 U.S.C. § 402
Relies on United States v. Janis · American Foundry, a Corporation v. Commissioner of Internal Revenue · Hines v. Commissioner · Larkin 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 38 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“constitute[s] payment for the permanent loss or loss of use of a member or function of the body, or permanent disfigurement, of the taxpayer....”
6 later decisions quote this exact passage · from the majority“computed with reference to the nature of the injury”
5 later decisions quote this exact passage · from the majority“could also specify that the benefits payable be limited to those amounts incurred for medical care in the event of personal injury or sickness, and provide for the specific reimbursement of such expenses .”
3 later decisions 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.