Offutt v. Commissioner’s Empirical Analysis
1951
Citation profile
31
cited by 31 later decisions
October 2017
most recently cited
6 federal appellate · 1 district ·
How this case has been cited
Cited by 31 later decisions — most recently October 2017 · most notably Gordon v. Commissioner (1974), Winkler v. United States (1956)
6 federal appellate · 1 district ·
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 Cohen v. Commissioner · 95 F. Supp. 242 - Skeeles v. United States · Humphrey v. Commissioner · Carnahan 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.