Picchione v. Commissioner’s Empirical Analysis
1971
Citation profile
4 federal appellate · 9 state decisions
How this case has been cited
Cited by 30 later decisions — most recently February 2009 · most notably 51 Ill. 2d 452 - Mitchell v. Mahin (1972), Mostowy v. United States (1992)
4 federal appellate · 9 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. § 1221
Relies on Brushaber v. Union Pacific Railroad · Brewster v. Gage · Welch v. Henry · Claridge Apartments Co. v. Commissioner · Union Transfer Co. v. United States
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.