Miller v. Commissioner’s Empirical Analysis
1954
Citation profile
4 federal appellate · 1 state decisions
How this case has been cited
Cited by 25 later decisions — most recently September 2016 · most notably Estate of Robert A. Goodall, Deceased, C. M. Goodall v. Commissioner of Internal Revenue, Estate of Robert A. Goodall, Deceased, Clarice M. Goodall v. Commissioner of Internal Revenue, (Two Cases). Estate of Robert A. Goodall, Deceased, Clarice M. Goodall, and Clarice M. Goodall v. Commissioner of Internal Revenue, C. M. Goodall v. Commissioner of Internal Revenue, Good-All Electric Mfg. Co. v. Commissioner of Internal Revenue (1968), Midland Mortg. Co. v. Commissioner (1980)
4 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. § 271
Relies on Blackhawk-Perry Corp. v. Commissioner · Warren v. Commissioner · Kurtzon v. Commissioner · Oilbelt Motor Co. v. Commissioner · Commissioner v. Angier Corp.
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.