Maher v. Commissioner’s Empirical Analysis
1981
Citation profile
How this case has been cited
Cited by 34 later decisions — most recently November 2019 · most notably Coleman v. Commissioner (1981), 32 Fed. Cl. 80 - Weyerhaeuser Co. v. United States (1994)
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. § 165
Relies on Fay v. Helvering · Matheson v. Commissioner · Kemper v. Commissioner · White v. Commissioner · Rosenberg v. Commisssioner
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 34 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““For example, even apart from more restrictive phrases sometimes incorporated in life and personal accident policies, the terms ‘accidental death’ and ‘accidental bodily injury’ themselves express an intention to narrow coverage to something far short of all fortuitous harms to the insured. Disease and bodily deterioration, for example, are not within the risks covered by such contract provisions, even though they produce losses that are fortuitous and as to which there is no public policy against insurance coverage.””
1 later decision quote this exact passage · from the majority“. Billman v. Commissioner , 73 T.C. 139 , 141 (1979) . An”
1 later decision quote this exact passage
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.