Perkins v. Commissioner’s Empirical Analysis
1963
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 29 later decisions — most recently July 2019 · most notably Snyder v. Commissioner (1989), Estate of Shafer v. Commissioner (1984)
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
Applies 26 U.S.C. § 894 · 26 U.S.C. § 911
Relies on McDowell v. Ribicoff · Chang Hsiao Liang v. Commissioner · Beaumont v. Helvering · 57 N.J. Super. 53 - National State Bank of Newark v. Nadeau · Lewenhaupt 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.