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← 25 TC 299 - Pellar v. Commissioner

Pellar v. Commissioner’s Empirical Analysis

1955

Citation profile

3
cited by 3 later decisions
June 1988
most recently cited

How this case has been cited

Cited by 3 later decisions — most recently June 1988

101955196019701980decided

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 of Internal Revenue v. Glenshaw Glass Company · Palmer v. Commissioner · GEESEMAN 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.