Tower v. Commissioner’s Empirical Analysis
148 F.2d 388 · 1945
Citation profile
11
cited by 11 later decisions
2
cited 2 times by the Supreme Court
March 1990
most recently cited
2 federal appellate ·
How this case has been cited
Cited by 11 later decisions (2 by the Supreme Court) — most recently March 1990
2 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.
Appellate journey
Relationships
Relies on Gregory v. Helvering · Helvering v. Clifford · Helvering v. Horst · Commissioner of Internal Revenue v. Heininger · Higgins v. Smith
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.