Pekar v. Commissioner’s Empirical Analysis
1999
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 46 later decisions — most recently June 2020 · most notably Sarrell v. Comm'r (2001), Kappus v. Commissioner (2003)
3 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 United Ates v. Skelly Oil Company · Lerch v. Commissioner of Internal Revenue Service · Milk Industry Foundation v. Glickman · Kolom v. Commissioner · Union Equity Cooperative Exchange 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 46 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the Code and the treaty should be read harmoniously, to give effect to each.”
2 later decisions quote this exact passage · from the majority“'subject to the limitations of the law of the United States.'”
2 later decisions quote this exact passage · from the majority“intended to prevent a taxpayer with substantial income from avoiding significant tax liability through the use of exemptions, deductions, and credits.”
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.