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← 14 TC 301 - Collins v. Commissioner

Collins v. Commissioner’s Empirical Analysis

1950

Citation profile

15
cited by 15 later decisions
August 1972
most recently cited

2 federal appellate ·

How this case has been cited

Cited by 15 later decisions — most recently August 1972

2 federal appellate ·

70195019601970decided

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 Coates v. Commissioner · Graff v. Commissioner · Hallowell v. Commissioner · Van Aken v. Commissioner · Straub 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.