Pepper v. Commissioner’s Empirical Analysis
1961
Citation profile
1 federal appellate · 1 district ·
How this case has been cited
Cited by 43 later decisions — most recently June 2018 · most notably Hood v. Commissioner (2000), Gould v. Commissioner (1975)
1 federal appellate · 1 district ·
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 Welch v. Helvering · Dinardo v. Commissioner · Snow v. Commissioner · L. Heller & Son, Inc. v. Commissioner · Scruggs-Vandervoort-Barney, Inc. 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 43 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“essential to the very continuance of the petitioners' practice, for the protection of their means of livelihood”
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.