Simms v. Commissioner’s Empirical Analysis
1951
Citation profile
15
cited by 15 later decisions
November 1992
most recently cited
How this case has been cited
Cited by 15 later decisions — most recently November 1992
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 Waller v. United States · Rudolph v. United States ex rel. Rock · 72 F. Supp. 405 - Frye v. United States · Pangburn v. Commissioner · Gray 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.