Polone v. Commissioner’s Empirical Analysis
505 F.3d 966 · 2007
Citation profile
1 federal appellate ·
Relationships
Applies 26 U.S.C. § 1001 · 26 U.S.C. § 104 · 26 U.S.C. § 1041 · 26 U.S.C. § 453 · 26 U.S.C. § 61 (Payment-in-Kind Tax Treatment Act of 1983)
Relies on Landgraf v. USI Film Products · Miller v. Florida · Commissioner of Internal Revenue v. Glenshaw Glass Company · Commissioner of Internal Revenue v. E Schleier B · Blodgett v. Holden
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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“all income from whatever source derived,”
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.