Mortimer v. Commissioner’s Empirical Analysis
1951
Citation profile
7
cited by 7 later decisions
June 1997
most recently cited
How this case has been cited
Cited by 7 later decisions — most recently June 1997
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 Visintainer v. Commissioner · Edson v. Lucas · Gagne v. Commissioner · Higgins Estate, Inc. v. Commissioner of Internal Revenue · Jaeger 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.