Pevsner v. Commissioner’s Empirical Analysis
1980
Citation profile
9 federal appellate ·
How this case has been cited
Cited by 22 later decisions — most recently May 2018
9 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
Applies 26 U.S.C. § 162
Relies on Commissioner of Internal Revenue v. Flowers · United States v. Correll · Yeomans v. Commissioner · Drill v. Commissioner · Harsaghy 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 22 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“of a type specifically required as a condition of employment,”
1 later decision quote this exact passage · from the majoritye.g. Garcia v. Comm'r“not adaptable to general usage as ordinary clothing,”
1 later decision quote this exact passage · from the majoritye.g. Garcia v. Comm'r“adaptable to general use as ordinary streetwear”
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.