Patterson v. United States’s Empirical Analysis
459 F.2d 487 · 1972
Citation profile
1 state decisions
How this case has been cited
Cited by 20 later decisions (1 by the Supreme Court) — most recently February 2016
1 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. § 165
Relies on American Properties, Inc. v. Commissioner of Internal Revenue · American Properties, Inc. v. Commissioner · Corliss Lamont and Margaret I. Lamont v. Commissioner of Internal Revenue · Doggett v. Burnet · Mercer 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 20 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“should not be ignored when consistent with other objective facts”). And, notably, plaintiffs assert in their opening posttrial brief that they “did not dismiss their arbitration until 2008, but had abandoned it by 2003.”
1 later decision quote this exact passage · from the majority
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.