Perrault v. Commissioner’s Empirical Analysis
1955
Citation profile
5 federal appellate · 1 district ·
How this case has been cited
Cited by 26 later decisions — most recently June 1974 · most notably Ambassador Apartments, Inc. v. Commissioner (1968), Estate of Miller v. Commissioner (1956)
5 federal appellate · 1 district ·
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 Bullen v. State of Wisconsin · Rowan v. United States · Sun Properties, Inc. v. United States · Susquehanna Power Co. v. State Tax Commission · Schnitzer 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 26 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“But the fact that a portion of the value of the machines arises because there is present a patent monopoly is no reason to reduce the value of the machines as such and attribute the reduction to the patent. The Supreme Court, in Susquehanna Co. v. Tax Comm. (No. 1), 283 U.S. 291 , has made it clear that where the value of physical property has been enhanced by reason of the presence of an intangible legal interest, nevertheless the enhanced value still adheres to the property. * * *”
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.