Berry v. Commissioner’s Empirical Analysis
1957
Citation profile
1 federal appellate · 1 state decisions
How this case has been cited
Cited by 4 later decisions — most recently May 1989
1 federal appellate · 1 state decisions
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
Applies 26 U.S.C. § 291 · 26 U.S.C. § 47 · 26 U.S.C. § 53
Relies on Underwood v. Commissioner · Landa v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. Astin · Timmons v. Commissioner · Todd v. Commissioner of Internal Revenue · Cherokee Spinning Co. 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.