Koen v. Commissioner’s Empirical Analysis
1950
Citation profile
27
cited by 27 later decisions
May 2014
most recently cited
2 federal appellate · 1 district ·
How this case has been cited
Cited by 27 later decisions — most recently May 2014 · most notably Perlmutter v. Commissioner (1965), Beck Chemical Equipment Corp. v. Commissioner (1957)
2 federal appellate · 1 district ·
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.
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.