Peters v. Smith’s Empirical Analysis
221 F.2d 721 · 1955
Citation profile
17 federal appellate · 1 district · 1 state decisions
How this case has been cited
Cited by 33 later decisions (1 by the Supreme Court) — most recently October 1994 · most notably Flora v. United States (1960), Portage II IV v. Bryant Petroleum Corp N (1990)
17 federal appellate · 1 district · 1 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
Applies 26 U.S.C. § 22
Relies on Montgomery Ward & Co. v. Duncan · Bogardus v. Commissioner · Marsh v. Illinois Cent. R. · Secretary of Agriculture v. United States
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 33 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the employer in providing the questioned payments did not indicate unequivocally whether such action was intended as additional compensation for past services, or merely as an expression of a philanthropic attitude, or as a bid for employee good will, or as some combination of these.”
2 later decisions 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.