Sims v. Patterson’s Empirical Analysis
1959
Citation profile
3
cited by 3 later decisions
1
states following
April 1974
most recently cited
1 federal appellate · 1 state decisions
Relationships
Applies 26 U.S.C. § 273 · 26 U.S.C. § 311
Relies on Voss v. Wiseman
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.