Pinchot v. Commissioner’s Empirical Analysis
113 F.2d 718 · 1940
Citation profile
12 federal appellate · 1 district · 2 state decisions
How this case has been cited
Cited by 35 later decisions (2 by the Supreme Court) — most recently March 2018 · most notably Higgins v. Commissioner (1941), Curphey v. Commissioner (1980)
12 federal appellate · 1 district · 2 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
Relies on Flint v. Stone Tracy Co. · Lyeth v. Hoey · Richards v. Commissioner · Higgins v. Commissioner of Internal Revenue · City Bank Farmers' Trust Co. v. Bowers
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 35 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“What was done was more than the investment and re-investment of funds in real estate. It was the management of the real estate itself for profit.” Id. at 719 . In this respect, an oil lease is similar to real estate.”
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.