Stocks v. Commissioner’s Empirical Analysis
1992
Citation profile
5 federal appellate ·
How this case has been cited
Cited by 62 later decisions — most recently August 2020 · most notably Robinson v. Commissioner (1994), Kovacs v. Commissioner (1993)
5 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
Relies on Helvering v. Taylor · Cohan v. Commissioner · Golsen v. Commissioner · Golsen v. Commissioner · Knuckles v. Commissioner of Internal Revenue
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 62 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“If the settlement agreement lacks express language stating what the settlement amount was paid to settle, then the most important factor * * * [in making that determination] is 'the intent of the payor' as to the purpose in making the payment.”
2 later decisions quote this exact passage“the amount of any damages received (whether by suit or agreement and whether as lump sums or as periodic payments) on account of personal injuries or sickness”
1 later decision quote this exact passage“The first matter that we must determine is what the settlement settled. This is a factual inquiry.”
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.