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← 23 TC 850 - Babbitt v. Commissioner

Babbitt v. Commissioner’s Empirical Analysis

1955

Citation profile

23
cited by 23 later decisions
December 1989
most recently cited

1 district ·

How this case has been cited

Cited by 23 later decisions — most recently December 1989

1 district ·

1001955196019701980decided

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 Commissioner v. Smith · Palmer v. Commissioner · Helvering v. San Joaquin Fruit & Investment Co. · Vestal v. Commissioner of Internal Revenue · Uptegrove Lumber Co. 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.