Perez v. Commissioner’s Empirical Analysis
2015
Citation profile
6
cited by 6 later decisions
July 2020
most recently cited
Relationships
Relies on Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc. · United States v. Burke · Commissioner of Internal Revenue v. E Schleier B · DiLeo v. Commissioner · DiLeo 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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“an amount received (other than workers' compensation) through prosecution of a legal suit or action, or through a settlement agreement entered into in lieu of prosecution.”
1 later decision quote this exact passagee.g. Arkow v. Comm'r“, and so we can swiftly hop up onto Chevron ↩ 's step two.”
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.