Perry v. Commissioner’s Empirical Analysis
1968
Citation profile
How this case has been cited
Cited by 20 later decisions — most recently December 1997
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 Eckert v. Burnet · Helvering v. Price · Baltimore Dairy Lunch, Inc. v. United States · Paterson & Edey Lumber Co. v. Carolina-Portland Cement Co. · Byrne v. Commissioner of Internal Revenue
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 20 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“There shall be allowed as a deduction any debt which becomes worthless within the taxable year.”
1 later decision quote this exact passagee.g. Blumeyer
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.