Pearson v. Commissioner’s Empirical Analysis
1981
Citation profile
11
cited by 11 later decisions
August 1993
most recently cited
Relationships
Applies 10 U.S.C. § 1201 · 10 U.S.C. § 1208 · 10 U.S.C. § 1401 (Military Retirement Reform Act of 1986)
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 11 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“absent from work on account of permanent and total disability,”
3 later decisions quote this exact passage“unfit to perform the duties of his office, grade, rank or rating because of physical disability”
1 later decision quote this exact passage“not attained age 65 before the close of the taxable year.”
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.