Rose v. Commissioner’s Empirical Analysis
1955
Citation profile
7 federal appellate ·
How this case has been cited
Cited by 31 later decisions — most recently June 2004 · most notably Durovic v. Commissioner (1970), Davenport v. Commissioner (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
Applies 26 U.S.C. § 275
Relies on Commissioner v. Sunnen · Germantown Trust Co. v. Commissioner · Switzer v. Commissioner · Deakman-Wells Co. 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.