Seltzer v. Commissioner’s Empirical Analysis
1953
Citation profile
23
cited by 23 later decisions
April 2011
most recently cited
How this case has been cited
Cited by 23 later decisions — most recently April 2011
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 Reis v. Commissioner · Reis 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.