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← 3 TC 998 - Gustafson v. Commissioner

Gustafson v. Commissioner’s Empirical Analysis

1944

Citation profile

30
cited by 30 later decisions
July 1999
most recently cited

4 federal appellate ·

How this case has been cited

Cited by 30 later decisions — most recently July 1999 · most notably Commissioner of Internal Revenue v. Flowers (1946), James v. United States (1962)

4 federal appellate ·

130194419501960197019801990decided

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 Schurer v. Commissioner · Duncan v. Commissioner · Powell v. Commissioner · Griesemer 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.