Forman v. Commissioner’s Empirical Analysis
1952
Citation profile
5
cited by 5 later decisions
February 2011
most recently cited
3 federal appellate ·
How this case has been cited
Cited by 5 later decisions — most recently February 2011
3 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
Applies 26 U.S.C. § 191
Relies on Commissioner of Internal Revenue v. Culbertson · Maass v. Higgins · United States v. Supplee-Biddle Hardware Co. · Rupple v. Kuhl · Paiz-Nunez v. United States
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.