Offutt v. Commissioner’s Empirical Analysis
1960
Citation profile
2
cited by 2 later decisions
1
states following
May 1966
most recently cited
1 federal appellate · 1 state decisions
Relationships
Relies on Helvering v. Butterworth · Burnet v. Whitehouse · Robert A. Henningsen, and Cross and R.A. And Margaret Henningsen v. Commissioner of Internal Revenue, And · Townsend v. Commissioner · Wooten 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.