Sproull v. Commissioner’s Empirical Analysis
1951
Citation profile
35
cited by 35 later decisions
July 2015
most recently cited
5 federal appellate ·
How this case has been cited
Cited by 35 later decisions — most recently July 2015 · most notably Williams v. United States (1955), Kuehner v. Commissioner of Internal Revenue (1954)
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
Relies on Brodie v. Commissioner · Deupree v. Commissioner · Amend v. Commissioner · McEwen 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.