Perelman v. Commissioner’s Empirical Analysis
1963
Citation profile
5 federal appellate ·
How this case has been cited
Cited by 12 later decisions — most recently January 1986
5 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 Security Flour Mills Co. v. Commissioner · Ennis v. Commissioner · Commissioner v. Dwyer · Pursell v. Commissioner · Welp v. United States
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 12 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(e)ven assuming, arguendo, that petitioners did change their method of accounting without first seeking the permission of the Commissioner.”
1 later decision quote this exact passage · from the majority“find no support in section 446(e) for his determinations since he was the one who caused the change to be made”
1 later decision quote this exact passage · from the majority
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.