Pritchett v. Commissioner’s Empirical Analysis
1974
Citation profile
2 federal appellate · 2 state decisions
How this case has been cited
Cited by 170 later decisions — most recently April 2018 · most notably Metra Chem Corp. v. Commissioner (1987), Accardo v. Commissioner (1991)
2 federal appellate · 2 state decisions
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 Louisville & Nashville Railroad v. United States · Malat v. Riddell · Enoch v. Commissioner · Ullman v. Commissioner · American Properties, Inc. 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 170 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The general rule is that the duty of filing accurate returns cannot be avoided by placing responsibility on an agent.”
5 later decisions quote this exact passage · from the majority“as: property held by the taxpayer (whether or not connected with his trade or business), but does not include -- (1) stock in trade of the taxpayer or other property of a kind which would properly be included in the inventory of the taxpayer if on hand at the close of the taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business; The Supreme Court, in interpreting this provision, has said that”
1 later decision quote this exact passage“when (he) dealt with the parcels of land (involved herein) (he) was wearing the hat of an investor rather than that of a dealer.”
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.