Berger v. Commissioner’s Empirical Analysis
1946
Citation profile
12
cited by 12 later decisions
December 1981
most recently cited
4 federal appellate ·
How this case has been cited
Cited by 12 later decisions — most recently December 1981
4 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 Miller v. Commissioner · Manning v. Commissioner · Anahma Realty Corp. v. Commissioner · Heller Trust v. Commissioner · Dana 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.