Tower v. Commissioner’s Empirical Analysis
1944
Citation profile
27
cited by 27 later decisions
1
cited 1 times by the Supreme Court
March 1990
most recently cited
1 federal appellate ·
How this case has been cited
Cited by 27 later decisions (1 by the Supreme Court) — most recently March 1990 · most notably Commissioner v. Tower (1946), 89 F. Supp. 361 - Apt v. Birmingham (1950)
1 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 Gregory v. Helvering · Helvering v. Clifford · Helvering v. Horst · Higgins v. Smith · Crooks v. Harrelson
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.