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← 12 BTA 1180 - Downing v. Commissioner

Downing v. Commissioner’s Empirical Analysis

1928

Citation profile

4
cited by 4 later decisions
September 1976
most recently cited

How this case has been cited

Cited by 4 later decisions — most recently September 1976

20192819301940195019601970decided

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 Herald-Despatch Co. v. Commissioner · Rockford Malleable Iron Works v. Commissioner · Kinsman Transit Co. v. Commissioner · Hudson River Woolen Mills v. Commissioner · Pioneer Laundry Co. 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.