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← 22 BTA 13 - Perry v. Commissioner

Perry v. Commissioner’s Empirical Analysis

1931

Citation profile

3
cited by 3 later decisions
July 1962
most recently cited

1 federal appellate · 1 district ·

How this case has been cited

Cited by 3 later decisions — most recently July 1962

1 federal appellate · 1 district ·

101931194019501960decided

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 Collin v. Commissioner · Downes v. Commissioner · Fraser v. Commissioner · Huning Mercantile Co. v. Commissioner · Buttolph v. Commissioner

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.