Pederson v. Commissioner’s Empirical Analysis
1966
Citation profile
9
cited by 9 later decisions
March 1979
most recently cited
Relationships
Applies 26 U.S.C. § 164
Relies on Magruder v. Supplee · Merrimac Mining Co. v. Gross · Ferebee v. Commissioner · Bradley v. Commissioner of Internal Revenue · Bradley 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 9 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the term 'real property tax year' refers to the period which, under the law imposing the tax, is regarded as the period to which the tax imposed relates.”
1 later decision quote this exact passagee.g. Lex v. Commissioner
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.