Petschek v. United States’s Empirical Analysis
335 F.2d 734 · 1964
Citation profile
10 federal appellate · 1 state decisions
How this case has been cited
Cited by 24 later decisions (1 by the Supreme Court) — most recently November 2007
10 federal appellate · 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. § 162 · 26 U.S.C. § 212 · 26 U.S.C. § 265
Relies on Bingham's Trust v. Commissioner of Internal Revenue · Trent v. Commissioner · Towanda Textiles, Inc. v. United States · Hawaiian Trust Co. v. United States · Bowers v. Lumpkin
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.
“[i]f the distinction seems fragile, that is not unusual in cases near a frontier, with large hinterlands on either side”
3 later decisions quote this exact passage · from the dissent“The drawing of this line has not been easy, as is demonstrated by the many cases cited in 4 Mertens, Law of Federal Income Taxation, §§ 25A.14, 25A.15 and 25A.16 (1960 ed.), and in the discussion of the corresponding problem under the business expense section, see ibid. §§ 25.20, 25.24, 25.25, 25.26 * * *.”
1 later decision quote this exact passage“conservation or maintenance of property held for the production of income”
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.