Barrios v. Commissioner’s Empirical Analysis
1957
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 10 later decisions — most recently September 1996
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 Galena Oaks Corporation v. Frank Scofield, Collector of Internal Revenue · Rollingwood Corp. v. Commissioner of Internal Revenue. Bohannon v. Commissioner of Internal Revenue · Smith v. Dunn · Nathan D. Goldberg and S. E. Wood, Jr. v. Commissioner of Internal Revenue · Mauldin 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.