Duncan v. Commissioner’s Empirical Analysis
1929
Citation profile
40
cited by 40 later decisions
1
states following
November 1978
most recently cited
8 federal appellate · 1 state decisions
How this case has been cited
Cited by 40 later decisions — most recently November 1978 · most notably Commissioner of Internal Revenue v. Flowers (1946), James v. United States (1962)
8 federal appellate · 1 state decisions
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 Bixler v. Commissioner · Griesemer 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.