Pierre v. Comm'r’s Empirical Analysis
2009
Citation profile
1 federal appellate · 1 state decisions
Relationships
Relies on Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc. · Auer v. Robbins · Bowles v. Seminole Rock & Sand Co. · Aquilino v. United States · Morgan 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 18 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“an eligible entity with a single owner [to] elect to be classified as an association or to be disregarded as an entity separate from its owner”
1 later decision quote this exact passagee.g. Partners v. Comm'r“is not the question addressed by the check-the-box regulations”
1 later decision quote this exact passage“Federal law could not create a property right in those assets.”
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.