Kerry v. Commissioner’s Empirical Analysis
1987
Citation profile
9
cited by 9 later decisions
June 1999
most recently cited
Relationships
Relies on Taylor v. Commissioner · Mamula v. Commissioner of Internal Revenue · Sperapani v. Commissioner · Tipps v. Commissioner · Cary v. Commissioner
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 9 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“at such time, in such manner, and subject to such conditions as are provided by regulations.”
1 later decision quote this exact passage“in the hands of the lessor; (2) the property must be”
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.