Petterson v. Commissioner’s Empirical Analysis
1952
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 24 later decisions — most recently July 1998
4 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 Manning v. Seeley Tube & Box Co. · Nick v. Dunlap · Commissioner of Internal Revenue v. Elder W. Marshall, Commissioner of Internal Revenue v. Elder W. Marshall and Bessie I. Marshall
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 24 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * the original deficiency, undiminished by the subsequent loss carry-back, was the proper base for computing the 50 per cent addition to tax for fraud. * * *”
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.