Tollefsen v. Phillips’s Empirical Analysis
1954
Citation profile
1 federal appellate · 5 district · 14 state decisions
How this case has been cited
Cited by 27 later decisions — most recently September 2003 · most notably Crest Catering Co. v. Superior Court (1965), State ex rel. Boswell v. Curtis (1960)
1 federal appellate · 5 district · 14 state decisions — followed in 10 states
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. § 55
Relies on Connecticut Importing Co. v. Continental Distilling Corp. · Leave v. Boston Elevated Railway Co. · 80 F. Supp. 107 - Reeves v. Pennsylvania R. Co. · United States v. Dickey
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.