Pollack v. Commissioner’s Empirical Analysis
1966
Citation profile
How this case has been cited
Cited by 99 later decisions — most recently January 2013 · most notably Petzoldt v. Commissioner (1989), Niedringhaus v. Commissioner (1992)
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 Automobile Club of Mich. v. Commissioner · Interstate Circuit, Inc. v. United States · Manhattan General Equipment Co. v. Commissioner of Internal Revenue · Dixon v. Unied States · Wichita Terminal Elevator 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 99 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Indeed, the normal inference is that it would have been unfavorable.”
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.