Berkery v. Commissioner’s Empirical Analysis
1997
Citation profile
411 federal appellate · 41 district · 169 state decisions
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
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 Berkery v. Commissioner, Internal Revenue Service · Donna F. Cardwell v. U.S. District Court Eastern District of Pennsylvania, Thomas O'neill, Jr., Judge
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.