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← 27 TC 270 - Heim v. Commissioner

Heim v. Commissioner’s Empirical Analysis

1956

Citation profile

78
cited by 78 later decisions
July 2017
most recently cited

3 federal appellate ·

How this case has been cited

Cited by 78 later decisions — most recently July 2017 · most notably Furnish v. Commissioner of Internal Revenue (1958), Federbush v. Commissioner (1960)

3 federal appellate ·

1801956196019701980199020002010decided

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.

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.