Peach v. Commissioner’s Empirical Analysis
1985
Citation profile
19
cited by 19 later decisions
July 1992
most recently cited
1 federal appellate ·
Relationships
Relies on Automobile Club of Mich. v. Commissioner · Espinoza v. Commissioner · Redhouse v. Commissioner of Internal Revenue · Wing v. Commissioner · Wendland 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 19 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“except in unusual circumstances, making a regulation retroactive is not an abuse of discretion by the Commissioner.”
3 later decisions quote this exact passage“... The term “geothermal deposit” means a geothermal reservoir consisting of natural heat which is stored in rocks or in an aqueous liquid or vapor (whether or not under pressure)____”
1 later decision quote this exact passage · from the majority“a requirement of a temperature exceeding 50 degrees Celsius is a reasonable regulation for determining the heat requirement of a geothermal deposit.”
1 later decision quote this exact passagee.g. Burk v. Commissioner
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.