Ullman v. Commissioner’s Empirical Analysis
1957
Citation profile
7 federal appellate · 2 state decisions
How this case has been cited
Cited by 126 later decisions — most recently April 2011 · most notably Buffalo Tool & Die Mfg. Co. v. Commissioner (1980), Ullman v. Commissioner (1959)
7 federal appellate · 2 state decisions
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 Wichita Terminal Elevator Co. v. Commissioner · Wichita Terminal Elevator Co. v. Commissioner · Burnet v. Commonwealth Improvement Co. · Helvering v. Salvage · Klein v. Board of Tax Supervisors
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.