Pugh v. Commissioner’s Empirical Analysis
49 F.2d 76 · 1931
Citation profile
30 federal appellate · 1 district ·
How this case has been cited
Cited by 52 later decisions — most recently April 2014 · most notably Commissioner of Internal Revenue v. Carl L. Danielson and Pauline S. Danielson, Commissioner Ofinternal Revenue v. Helen P. Sherman, Commissioner Ofinternal Revenue v. Estate of Jacob F. Schaffner, Deceased, Elizabeth Schaffner and Erwin Marsch, Executors, and Elizabeth Schaffner, Commissionerof Internal Revenue v. Hugh E. McLennan and Katherine McLennan (1967), Denise Coal Company v. Commissioner of Internal Revenue, Estate of Charles J. Margiotti, Deceased. Denise Z. Margiotti v. Commissioner of Internal Revenue, Juliette C. Suto (Formerly Juliette C. Margiotti) v. Commissioner of Internal Revenue (1959)
30 federal appellate · 1 district ·
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 Weiss v. Wiener · Lynch v. Alworth-Stephens Co. · Frost-Johnson Lumber Co. v. Salling's Heirs · Allen v. Ruland · O'shea v. New York, C. & St. L. R. Co.
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 52 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““That by some other form of instrument the rights of the United States would have been different is beside the question. The parties abide by this instrument as they made it. The law, and not their wish or understanding, must control its legal effect on the incidence of taxation.” Pugh v. C. I. R., 49 F.2d 76 , 79 (5th Cir. 1931).”
3 later decisions 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.