Pierce v. Commissioner’s Empirical Analysis
1955
Citation profile
6
cited by 6 later decisions
November 1965
most recently cited
Relationships
Relies on Smart v. Commissioner of Internal Revenue · Civiletti v. Commissioner of Internal Revenue · Lum v. Commissioner · Smart v. Commissioner · Terrell 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.