Peckham v. Commissioner’s Empirical Analysis
1964
Citation profile
5 federal appellate ·
How this case has been cited
Cited by 14 later decisions (1 by the Supreme Court) — most recently August 2005
5 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 Commissioner of Internal Revenue v. Heininger · United States v. Gilmore · Reinecke v. Spalding · 163 F. Supp. 645 - Port v. United States · Estate of MacCrowe 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 14 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“There is no evidence in the record that the abortion which the taxpayer was charged with performing had anything to do with his practice of medicine. As the Tax Court, in its opinion clearly pointed out: “Certainly a physician might be indicted for committing criminal abortion either for acts directly related to his practice of medicine or for acts unrelated thereto.” (Footnote omitted.)”
1 later decision quote this exact passage · from the majority“Moreover, the origin and character of the claim, and not the consequences, determine the deductibility of the expense.”
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.