Plunkett v. Commissioner’s Empirical Analysis
118 F.2d 644 · 1941
Citation profile
33 federal appellate · 6 district ·
How this case has been cited
Cited by 79 later decisions — most recently May 2013 · most notably Cupp v. Commissioner (1975), Logan Lumber Co. v. Commissioner (1966)
33 federal appellate · 6 district ·
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. Mitchell · Morgan v. Commissioner · Blair v. Commissioner · Lyeth v. Hoey · Freuler v. Helvering
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 79 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The penalty is not primarily punitive in nature, but is an attempt to protect the revenue.”
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.