St. Clair v. United States’s Empirical Analysis
1991
Citation profile
2 state decisions
Relationships
Applies 10 U.S.C. § 1203 · 10 U.S.C. § 1212 (Combat-Injured Veterans Tax Fairness Act of 2016) · 10 U.S.C. § 687 · 26 U.S.C. § 104 · 26 U.S.C. § 61 (Payment-in-Kind Tax Treatment Act of 1983) · 28 U.S.C. § 1346 (Federal Tort Claims Act)
Relies on Adickes v. S. H. Kress & Co. · Commissioner of Internal Revenue v. Glenshaw Glass Company · Berger v. Commissioner · Felman 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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The United States essentially argues that disability severance pay does not amount to a payment “for injury or sickness” incurred while in the army. The rationale of that argument escapes the Court. Furthermore, because disability severance payments are, of course, offered only where an injury necessitates discharge, to find that such payments are not “amounts received as ... a[n] allowance for personal injuries or sickness resulting from active service in the armed forces” would appear to contradict the plain meaning of the statutory language.”
1 later decision quote this exact passage · from the majority“‡ ‡ ‡ ‡ (4) amounts received as a pension, annuity, or similar allowance for personal injuries or sickness resulting from active service in the armed forces ...;”
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.