Commissioner of Internal Revenue v. Roberts’s Empirical Analysis
1953
Citation profile
28 federal appellate · 1 district ·
How this case has been cited
Cited by 45 later decisions — most recently July 1978 · most notably King Enterprises, Inc. v. United States (1969), Ferro v. Commissioner (1957)
28 federal appellate · 1 district ·
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. § 115
Relies on Bazley v. Commissioner · Murray v. United States · Wall v. United States · Flanagan v. Helvering · Boyle 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.