Saxton v. Commissioner’s Empirical Analysis
1949
Citation profile
16
cited by 16 later decisions
May 1971
most recently cited
6 federal appellate ·
How this case has been cited
Cited by 16 later decisions — most recently May 1971
6 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
Applies 26 U.S.C. § 165 · 26 U.S.C. § 811
Relies on Chase Nat Bank of City of New York v. United States · Higgs v. Commissioner · Nevin v. Commissioner · Welliver v. Commissioner · Brous 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.