Pridgen v. Internal Revenue’s Empirical Analysis
2001
Citation profile
Relationships
Applies 26 U.S.C. § 165 · 26 U.S.C. § 6013 · 26 U.S.C. § 6651 · 26 U.S.C. § 6662 · 26 U.S.C. § 6664 · 26 U.S.C. § 701
Relies on Anderson v. City of Bessemer City · Welch v. Helvering · Helvering v. Taylor · Cohan v. Commissioner · Wichita Terminal Elevator Co. 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 3 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[a] partner is taxable on her distributive share of partnership income regardless of whether she receives it or is even aware of its existence.”
1 later decision quote this exact passage · from the majority“if it is shown that there was a reasonable cause for such portion and that the taxpayer acted in good faith”
1 later decision quote this exact passage · from the majority“[a]ny substantial understatement of income tax.”
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.