Pierce v. Commissioner’s Empirical Analysis
1943
Citation profile
9
cited by 9 later decisions
May 1954
most recently cited
Relationships
Relies on Thornley v. Commissioner · Latterman v. Guardian Life Insurance Co. of America · Buck v. Commissioner · Winslow v. Commissioner · Thatcher 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 9 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“situation is not distinguishable in principle from that which underlies * * *,”
1 later decision quote this exact passagee.g. Paul 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.