Bowman v. United States’s Empirical Analysis
824 F.2d 528 · 1987
Citation profile
18 federal appellate ·
How this case has been cited
Cited by 32 later decisions (1 by the Supreme Court) — most recently July 2009 · most notably United States v. Cleveland Indians Baseball Co. (2001), Johnston v. Harris County Flood Control District (1989)
18 federal appellate ·
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.
Appellate journey
Relationships
Applies 26 U.S.C. § 3102 (Federal Insurance Contributions Act) · 26 U.S.C. § 6601
Relies on Social Security Board v. Nierotko · United States v. Means · Cibelli v. United States · Carter v. Sedgwick County
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 32 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[a] settlement for back wages should not be allocated to the period when the employer finally pays but 'should be allocated to the periods when the regular wages were not paid as usual.'”
1 later decision quote this exact passage · from the majority“'back pay' must be allocated as wages ... to the 'calendar quarters' of the year in which the money would have been earned, if the employee had not been wrongfully discharged.”
1 later decision quote this exact passage · from the majority“If, as we have held above, 'back pay' is to be treated as wages, we have no doubt that it should be allocated to the periods when the regular wages were not paid as usual.”
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.