Berman v. Commissioner’s Empirical Analysis
1991
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 11 later decisions — most recently September 2016
1 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.
Relationships
Applies 26 U.S.C. § 105
Relies on Bibby v. United States · Daniel v. Security Pacific National Bank · First Charter Financial Corp. v. United States · Beisler v. Commissioner · Policy v. Powell Pressed Steel Co.
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 11 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“computed with reference to the nature of the injury without regard to the period * * * [he was] absent from work.”
2 later decisions quote this exact passage · from the majority“The purpose of the Plan is to reward eligible employees for long and loyal service to the Company by providing for their financial security at retirement. It may also provide some additional protection in the event of death, disability, or other termination of employment .”
1 later decision 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 .”
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.