Perlman v. Commissioner’s Empirical Analysis
1957
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 14 later decisions — most recently June 1996
2 federal appellate ·
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 Federal Power Commission v. Sierra Pacific Power Co. · Lidgerwood Manufacturing Co. v. Commissioner · Bratton v. Commissioner of Internal Revenue · Sackstein v. Commissioner · Goldner 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 14 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“capital and surplus account was far too low in relation to the amount of premiums written, and there was danger that the State insurance authorities might take action that would cripple the company.”
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.