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← 26 TC 409 - Simmons v. Commissioner

Simmons v. Commissioner’s Empirical Analysis

1956

Citation profile

25
cited by 25 later decisions
April 1987
most recently cited

4 federal appellate ·

How this case has been cited

Cited by 25 later decisions — most recently April 1987 · most notably Clark v. Commissioner (1959), McSpadden v. Commissioner (1968)

4 federal appellate ·

1201956196019701980decided

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 Rutkin v. United States · Commissioner v. Wilcox · Alton v. Alton · J. J. Dix, Inc. v. Commissioner · Commonwealth of Massachusetts v. State of Missouri - 9 1939

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.