Atkins v. Commissioner’s Empirical Analysis
1943
Citation profile
1 federal appellate · 1 state decisions
How this case has been cited
Cited by 6 later decisions — most recently October 1999
1 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
Applies 26 U.S.C. § 811
Relies on Helvering v. Gowran · Bank v. Carrollton Railroad · Wilson v. Commissioner · The Bank of the United States v. Jacob White, David Cummins, and Robert Bennefil · Pacific Nat'l Bank 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.