Porterfield v. Commissioner’s Empirical Analysis
1979
Citation profile
7
cited by 7 later decisions
January 1992
most recently cited
Relationships
Applies 26 U.S.C. § 453
Relies on Williams v. United States · Pozzi v. Commissioner · Lucas v. Commissioner · Oden v. Commissioner · Stiles 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 7 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“that payments in escrow which are indeed intended and regarded solely as security for promissory notes are not payments for section 453 purposes.”
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.