Patchen v. Commissioner’s Empirical Analysis
1956
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 44 later decisions — most recently August 2016 · most notably Heuer v. Commissioner (1959), Pigman v. Commissioner (1958)
3 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
Relies on Spring City Foundry Co. v. Commissioner · Fuller v. Commissioner · Fuller v. Commissioner of Internal Revenue · Deakman-Wells Co. v. Commissioner of Internal Revenue · E. H. Sheldon & Co. v. Commissioner of Internal Revenue
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.