KEGLEY

v.

AETNA LIFE INSURANCE CO.

Citator

Cited By (25 total)

• Fernandes v. Barrs, 641 So. 2d 1371 (Fla. 1st DCA 1994)
  ….1983) (following rule of “many jurisdictions” that plaintiff bears burden of establishing factual evidence of the amount of the judgment which would have been collectible); Gibson v. Johnson, 414 S.W. 2d 235, 238-39 (Tex.Ct.App.1967), cert. denied, 390 U.S. 946, 88 S.Ct. 1032, 19 L.Ed.2d 1135 (1968) (“the burden of proof is on the client to prove that this suit would have been successful but for the negligence of his attorney, and to show what amount would have been collectible had he recovered a judgment”…
• United States v. Garber, 607 F.2d 92 (5th Cir. 1979)
  …tated that the key to understanding the term income as used in the Code is whether the receipts reflect “economic gain.” United States v. Gotcher, 5 Cir., 1968, 401 F. 2d 118. See United States v. Rochelle, 5 Cir., 1967, 384 F. 2d 748, cert. denied, 390 U.S. 946, 88 S.Ct. 1032, 19 L.Ed.2d 1135 (1968). Given its sweeping language, section 61 must be construed broadly “in accordance with an obvious purpose to tax income comprehensively.” Commissioner v. Jacobson, 336 U.S. 28, 49, 69 S.Ct. 358, 369, 93 L.Ed.…
• United States v. Reid, 517 F.2d 953 (2d Cir. 1975)
  …2-94, 90 S.Ct. 314; Perine v. William Norton & Co., Inc., 509 F. 2d 114, 120 (2d Cir. 1974); Soriano v. United States, 494 F. 2d 681, 683 (9th Cir. 1974); Foremost Dairies, Inc. v. Wirtz, 381 F. 2d 653, 659-60 (5th Cir. 1967), cert. denied sub nom., 390 U.S. 946, 88 S.Ct. [*971] 1031, 19 L.Ed.2d 1134 (1968). But, with due respect to the Solicitor General, he possesses no specialized or- unusual knowledge about the language or history of § 2114 entitling his opinion to any special deference. Moreover, his…