Pahl v. Commissioner’s Empirical Analysis
1998
Citation profile
12 federal appellate · 2 state decisions
How this case has been cited
Cited by 34 later decisions — most recently September 2020 · most notably Neonatology Associates Pa v. Commissioner of Internal Revenue (2002), Charlotte's Office Boutique, Inc. v. Commissioner (2005)
12 federal appellate · 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 Aquilino v. United States · United States v. National Bank of Commerce · Frank Lyon Co. v. United States · Alaska v. United States · Allen 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 34 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“we look to federal law to determine what interest creates tax liability. We look, however, to state law to determine whether the taxpayer has the requisite interest.”
2 later decisions quote this exact passage · from the majority“entitled to respect because of its special expertise in the field.”
1 later decision quote this exact passage · from the majority“); Wilson v. Commissioner, 560 F.2d 687 , 689 (5th Cir. 1977) (”
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.