Penick v. Commissioner’s Empirical Analysis
1962
Citation profile
6
cited by 6 later decisions
April 1973
most recently cited
Relationships
Relies on Commissioner of Internal Revenue v. Duberstein D Stanton · Martin 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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““ (a) General rule. “Gross income does not include the value of property acquired by gift, bequest, devise, or inheritance.””
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.