Pierce v. Commissioner’s Empirical Analysis
1940
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 15 later decisions (1 by the Supreme Court) — most recently September 1978
4 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 Gimbel v. Commissioner · Vaughan v. Commissioner · First Nat'l Bank v. Commissioner · Rosenberg v. United States · Gaylord 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 15 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“conclusively to the fact that the petitioner intended to hold his son as a debtor in whatever amount he was required to pay on the guarantees.”
1 later decision quote this exact passage“as sound from a business standpoint, and this regardless of the personal relationship”
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.