Perry v. United States’s Empirical Analysis
520 F.2d 235 · 1975
Citation profile
10 federal appellate ·
Relationships
Applies 26 U.S.C. § 162
Relies on On Lee v. United States · Furman v. Commissioner of Internal Revenue · Furman v. Commissioner · Skemp v. Commissioner · Van Zandt 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 21 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The effect of this provision is to insure that taxability of Clifford type trusts shall be governed solely by this subpart [rather than by 26 U.S.C. § 61 ]. However, this provision does not affect the principles governing the taxability of income to a grantor or assignor other than by reason of his dominion and control over the trust .... This subpart also has no application in determining the right of a grantor to deductions for payments to a trust under a transfer and leaseback arrangement.”
2 later decisions 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.