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118 S. Ct. 208

Berkery v. Commissioner

Supreme Court of the United States

Decided October 6, 1997

Supreme Court of the United States · decided 1997-10-06

Relies on Berkery v. Commissioner, Internal Revenue Service · Donna F. Cardwell v. U.S. District Court Eastern District of Pennsylvania, Thomas O'neill, Jr., Judge

Good law ✅— No negative treatment on recordhow we know

Decided 1997-10-06

How this case has been cited

Cited by 888 later decisions (5 by the Supreme Court) — most recently July 2025 · most notably State Oil Co. v. Khan (1997), Eastern Enterprises v. Apfel (1998)

411 federal appellate · 41 district · 169 state decisions — followed in 23 states

55901997200020102020decided

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.

View the full empirical analysis of this case →

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