Pitcher v. Commissioner’s Empirical Analysis
1985
Citation profile
3
cited by 3 later decisions
February 1987
most recently cited
Relationships
Relies on D Newton v. Parker · Dittler Bros., Inc. v. Commissioner · Gerli v. Commissioner · Hershey Foods Corp. v. Commissioner · Gerli & Co. 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 3 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“is not in pursuance of a plan having as one of its principal purposes the avoidance of Federal income taxes.”
1 later decision quote this exact passage“in pursuance of a plan having as one of its principal purposes the avoidance of Federal income taxes,”
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.