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← 15 BTA 1114 - Kier v. Commissioner

Kier v. Commissioner’s Empirical Analysis

1929

Citation profile

3
cited by 3 later decisions
February 1957
most recently cited

How this case has been cited

Cited by 3 later decisions — most recently February 1957

101929193019401950decided

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.