Watson v. Commissioner’s Empirical Analysis
1950
Citation profile
22
cited by 22 later decisions
1
cited 1 times by the Supreme Court
December 1983
most recently cited
5 federal appellate ·
How this case has been cited
Cited by 22 later decisions (1 by the Supreme Court) — most recently December 1983
5 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. § 117
Relies on Eisner v. Macomber · Burnet v. Harmel · Doyle v. Mitchell Bros. · Weiss v. Wiener · Helvering v. Hammel
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.