Pestcoe v. Commissioner’s Empirical Analysis
1963
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 38 later decisions — most recently October 2005 · most notably Kean v. Commissioner (1968), Frentz v. Commissioner (1965)
3 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
Applies 26 U.S.C. § 1372
Relies on Riley Inv Co v. Commissioner of Internal Revenue · 208 F. Supp. 744 - Simons v. United States · J. E. Riley Inv. Co. 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 38 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The election is optional, but if a taxpayer wishes to take advantage of these provisions, he must also comply with their requirements.”
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.