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← 21 BTA 623 - Baumgartner v. Commissioner

Baumgartner v. Commissioner’s Empirical Analysis

1930

Citation profile

13
cited by 13 later decisions
January 1997
most recently cited

4 federal appellate ·

How this case has been cited

Cited by 13 later decisions — most recently January 1997

4 federal appellate ·

801930194019501960197019801990decided

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 Calvin R. Morgan v. Riverside Mills Company, C. A. Folk, T. I. Ward · Couzens v. Commissioner · Cappellini v. Commissioner · Woodley Petroleum Co. v. Commissioner · Henshaw 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.