Gattuso v. Pecorella’s Empirical Analysis
733 F.2d 709 · 1984
Citation profile
36 federal appellate · 4 district · 1 state decisions
How this case has been cited
Cited by 72 later decisions — most recently September 2019 · most notably Norman D. Carter and Cecilia P. Carter v. Commissioner of Internal Revenue (1986), Grimes v. Commissioner (1986)
36 federal appellate · 4 district · 1 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
Applies 26 U.S.C. § 7421 · 28 U.S.C. § 1912
Relies on Flora v. United States · Edwards v. Commissioner · United States v. Romero · Taylor v. Sentry Life Insurance · United States v. Buras
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 72 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the result is obvious and the arguments of error are wholly without merit”
4 later decisions quote this exact passage · from the majority“[m]eritless appeals of this nature are becoming increasingly burdensome on the federal court system.”
1 later decision quote this exact passage · from the majority“Taxpayers' claim that their wages are not income is frivolous”
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.