Pierce v. Commissioner’s Empirical Analysis
100 F.2d 397 · 1938
Citation profile
9 federal appellate ·
Relationships
Applies 26 U.S.C. § 101 · 26 U.S.C. § 23 · 26 U.S.C. § 51
Relies on Gummey v. Commissioner · Van Vleck v. Commissioner · Commissioner v. Brumder · Pierce v. Commissioner · Commissioner v. Thomas
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 9 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““In computing net income there shall be allowed as deductions: * - * * * * * “(j) Capital losses. Losses from sales or exchanges of capital assets shall be allowed only to the extent provided in section 117 [101] (d).””
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.