Towers v. Commissioner’s Empirical Analysis
1955
Citation profile
72
cited by 72 later decisions
August 2019
most recently cited
7 federal appellate ·
How this case has been cited
Cited by 72 later decisions — most recently August 2019 · most notably Millsap v. Commissioner (1966), Picker v. United States (1967)
7 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
Relies on Cohan 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.