Redfield v. Insurance Company of North America’s Empirical Analysis
940 F.2d 542 · 1991
Citation profile
33 federal appellate · 2 district · 3 state decisions
How this case has been cited
Cited by 59 later decisions (1 by the Supreme Court) — most recently April 2016 · most notably Commissioner of Internal Revenue v. E Schleier B (1995), Abrams v. Lightolier Inc. (1995)
33 federal appellate · 2 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. § 104
Relies on 47 Cal. 3d 654 - Foley v. Interactive Data Corp. · Rowan Cos. v. United States · 32 Cal. 3d 211 - Commodore Home Systems, Inc. v. Superior Court · Cleary v. American Airlines, Inc. · Davis v. Heckler
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 59 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“cannot retroactively alter the character of damages already awarded Redfield and affirmed on appeal.”
2 later decisions quote this exact passage · from the majority“The characterization of damages received is not affected by the shifting sands of statutory interpretation after a bona fide settlement has been reached or a damage award rendered.... The characterization of the settlement depends upon the determination that the damages were received through prosecution of a legal suit or action based upon tort or tort-type rights.... Treasury Reg. 26 C.F.R. 1.104-l(c). The fact that such a remedy may no longer exist is irrelevant to the determination of the character of a settlement to be taxed.”
1 later decision quote this exact passage · from the majority“[J]ust as in the case of a physical personal injury, all the damages received by the taxpayer on account of age discrimination are excludable under Sec. 104(a)(2)”
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.