Phillips v. Commissioner’s Empirical Analysis
1957
Citation profile
7
cited by 7 later decisions
August 1975
most recently cited
How this case has been cited
Cited by 7 later decisions — most recently August 1975
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 North American Oil Consolidated v. Burnet · Burnet v. Sanford & Brooks Co. · Rutkin v. United States · Healy v. Commissioner · Phillips 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.