Pledger v. Commissioner’s Empirical Analysis
1979
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 16 later decisions — most recently September 2005
2 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 of Internal Revenue v. Glenshaw Glass Company · Helvering v. Horst · Eisner v. Macomber · Lucas v. Earl · Crane 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 16 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Value of Stock on Dates of Exercise (per appraisals)......... $395,363 Amount Paid for Stock on Dates of Exercise ............... 200,000 Amount Determined to be Compensation (excess of value over amount paid) ......... $195,363”
1 later decision quote this exact passage“(w)hile some unfairness and inequity may result from the operation of section 83, Congress could rationally have concluded that such a result was justified by the ease and certainty of the section's operation,”
1 later decision quote this exact passage
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.