Ortmayer v. Commissioner’s Empirical Analysis
1957
Citation profile
12
cited by 12 later decisions
May 1983
most recently cited
4 federal appellate ·
How this case has been cited
Cited by 12 later decisions — most recently May 1983
4 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
Applies 26 U.S.C. § 115
Relies on Commissioner of Internal Revenue v. Jacobson · Bazley v. Commissioner · Wall v. United States · Weil v. Commissioner · Woodworth 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.