Simms v. Commissioner’s Empirical Analysis
1933
Citation profile
32
cited by 32 later decisions
September 1988
most recently cited
3 federal appellate ·
How this case has been cited
Cited by 32 later decisions — most recently September 1988 · most notably Rogers v. Commissioner (1938), Edwards Drilling Co. v. Commissioner (1937)
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 Hobbs 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.