Pike v. Commissioner’s Empirical Analysis
1982
Citation profile
4 federal appellate · 1 district ·
How this case has been cited
Cited by 57 later decisions — most recently September 2014 · most notably Beck v. Commissioner (1985), Flowers v. Commissioner (1983)
4 federal appellate · 1 district ·
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 Welch v. Helvering · Gregory v. Helvering · Deputy v. du Pont · Knetsch v. United States · Brannen 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 57 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“property with respect to which depreciation (or amortization in lieu of depreciation) is allowable.”
2 later decisions quote this exact passage“[I]t is the payment by the guarantor of the guaranteed obligation that gives rise to indebtedness on the part of the debtor to the guarantor. The mere fact that the debtor defaults and thereby renders the guarantor liable is not sufficient. . .. The adjusted basis for indebtedness referred to in [the predecessor statute] is . . . limited to `the actual economic outlay of the shareholder.'”
1 later decision quote this exact passage“be entered into, in good faith, with the dominant hope and intent of realizing a profit, i.e., taxable income, therefrom.”
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.