Patrick v. United States’s Empirical Analysis
288 F.2d 292 · 1961
Citation profile
8 federal appellate · 1 district ·
How this case has been cited
Cited by 14 later decisions (2 by the Supreme Court) — most recently September 1982
8 federal appellate · 1 district ·
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.
Appellate journey
Relationships
Applies 26 U.S.C. § 212 · 26 U.S.C. § 262
Relies on Lykes v. United States · Baer v. Commissioner · Smith's Estate v. Commissioner of Internal Revenue · Norton v. Commissioner · Lewis 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.