Pollock v. Comm'r’s Empirical Analysis
2009
Citation profile
1 federal appellate ·
Relationships
Applies 42 U.S.C. § 405 (§ 205 of the Social Security Act of 1935)
Relies on Landgraf v. USI Film Products · Zipes v. Trans World Airlines, Inc. · Christianson v. Colt Industries Operating Corp. · Arizona v. California · Baldwin County Welcome Center v. Brown
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 20 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“We look past plain meaning to determine congressional intent only if the language is ambiguous, applying the plain meaning would lead to an absurd result, or (maybe) where there is clear evidence of contrary legislative intent.”
1 later decision quote this exact passagee.g. King v. Comm'r“may, within 30 days of a determination under this section, appeal such determination to the Tax Court (and the Tax Court shall have jurisdiction with respect to such matter).”
1 later decision quote this exact passagee.g. Guralnik v. Comm'r“if someone files her petition within the 90-day time limit. Statutes granting a court”
1 later decision quote this exact passagee.g. Hall v. Commissioner
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.