Allen v. Commissioner’s Empirical Analysis
1954
Citation profile
5
cited by 5 later decisions
August 1981
most recently cited
1 federal appellate ·
How this case has been cited
Cited by 5 later decisions — most recently August 1981
1 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. § 122
Relies on Commissioner v. Harmon · Sanders v. Commissioner · Trapp v. United States · Block v. Detroit Harbor Terminals, Inc. · Hammonds 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.