Perret v. Commissioner’s Empirical Analysis
1971
Citation profile
1 federal appellate ·
Relationships
Applies 26 U.S.C. § 165 · 26 U.S.C. § 212
Relies on Welch v. Helvering · New Colonial Ice Co. v. Helvering · 3 E.H. Smith 228 - Corley v. . McElmeel · Waxson Realty Corp. v. Rothschild · 28 Misc. 2d 949 - In re the Estate of Fry
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 2 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“for the management, conservation, or maintenance of property held for the production of income.”
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.