Pacella v. Commissioner’s Empirical Analysis
1982
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 28 later decisions — most recently October 2018 · most notably Foster v. Comm'r (1983), Haag v. Commissioner (1987)
4 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 Frye v. United States · Achiro v. Commissioner · United States v. Addison · United States v. McDaniel · Ballentine Motor Co., Inc., Ballentine's, and Ballentine Motors, Inc. v. Commissioner of Internal Revenue
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 28 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“necessary in order to prevent evasion of taxes or clearly to reflect the income of any of such organizations, trades or businesses.”
1 later decision quote this exact passage“distribute, apportion or allocate gross income, deductions, credits or allowances”
1 later decision quote this exact passage“unless clearly shown to be unreasonable, capricious and arbitrary.”
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.