Downey v. Commissioner’s Empirical Analysis
1991
Citation profile
3 federal appellate · 1 district ·
Relationships
Applies 29 U.S.C. § 211 · 29 U.S.C. § 216 · 29 U.S.C. § 260 · 29 U.S.C. § 621 (§ 2 of the Age Discrimination in Employment Act of 1967) · 29 U.S.C. § 623 (§ 4 of the Age Discrimination in Employment Act of 1967) · 29 U.S.C. § 626 (§ 7 of the Age Discrimination in Employment Act of 1967) · 42 U.S.C. § 1983 (Civil Rights Act of 1871 / Section 1983 (Ku Klux Klan Act))
Relies on Trans World Airlines, Inc. v. Thurston · Lorillard v. Pons · Brooklyn Sav Bank v. O'Neil Dize · Overnight Motor Transportation Co. v. Missel · Golsen 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 24 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Whether the damages paid to the tort victim reflect a substitute for amounts or items otherwise taxable or a substitute for amounts or items to be enjoyed without a tax consequence is irrelevant. Thus, section 104(a)(2) permits the exclusion of damages that are a substitute for the enjoyment of a whole body or of freedom from distress.... Likewise, the section allows exclusion of damages that are a substitute for amounts or items that otherwise would be taxable or would potentially produce taxable benefit, such as income lost as a result of a personal injury or amounts reflecting injury to a person’s business or professional reputation.”
1 later decision quote this exact passage“where * * * Congress adopts a new law incorporating sections of a prior law, Congress normally can be presumed to have had knowledge of the interpretation given to the incorporated law, at least insofar as it affects the new statute. [Lorrilard v. Pons, 434 U.S. 575, 581 (1978).]”
1 later decision quote this exact passage“Amounts received, through accident or health insurance or under workmen’s compensation acts, as compensation for personal injuries or sickness, plus the amount of any damages received whether by suit or agreement on account of such injuries or sickness;”
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.