Pierce v. Commissioner’s Empirical Analysis
1974
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 47 later decisions — most recently April 2013 · most notably McCoy Enterprises, Inc. v. Commissioner (1995), Scott v. Commissioner (1978)
1 federal appellate ·
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 Commissioner v. Stern · 5 Cal. 3d 258 - Blair v. Pitchess · 5 Cal. 3d 536 - Randone v. Appellate Department · James Edwards, Jr. v. State of South Carolina · Clark 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 47 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[A] value placed upon property for the purpose of local taxation, unsupported by other evidence, cannot be accepted as determinative of fair market value for Federal income tax purposes in the absence of evidence of the method used in arriving at that valuation.”
2 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.