Pollei v. Commissioner’s Empirical Analysis
1990
Citation profile
How this case has been cited
Cited by 10 later decisions — most recently August 2014
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
Applies 28 U.S.C. § 1920 · 28 U.S.C. § 2106
Relies on Quern v. Jordan · Griggs v. Provident Consumer Discount Co. · Marrese v. American Academy of Orthopaedic Surgeons · Commissioner of Internal Revenue v. Flowers · In re Sanford Fork & Tool Co.
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 10 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“have power to affirm or, if the decision of the Tax Court is not in accordance with law, to modify or to reverse the decision of the Tax Court, with or without remanding the case for a rehearing, as justice may require.”
1 later decision quote this exact passagee.g. Dixon v. Comm'r“collateral to the appeal, in aid of the appeal, to correct clerical mistakes, in aid of execution of a judgment that has not been superseded, and to maintain the status quo between the parties pending the appeal.”
1 later decision quote this exact passagee.g. Dixon v. Comm'r“the lower court may retain jurisdiction over certain matters, without appellate court approval or sanction,”
1 later decision quote this exact passagee.g. Dixon v. Comm'r
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.