Perry v. Commissioner’s Empirical Analysis
1989
Citation profile
29
cited by 29 later decisions
April 2020
most recently cited
How this case has been cited
Cited by 29 later decisions — most recently April 2020 · most notably JONES v. COMMISSIONER (1997), Flood v. Commissioner (2001)
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 Old Colony Trust Co. v. Commissioner · Wichita Terminal Elevator Co. v. Commissioner · Wichita Terminal Elevator Co. v. Commissioner · Reiff v. Commissioner · Estate of Reynolds 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.