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← 31 TC 1014 - Watson v. Commissioner

Watson v. Commissioner’s Empirical Analysis

1959

Citation profile

33
cited by 33 later decisions
June 1981
most recently cited

6 federal appellate ·

How this case has been cited

Cited by 33 later decisions — most recently June 1981 · most notably Carlucci v. Commissioner (1962), Canter v. United States (1965)

6 federal appellate ·

2701959196019701980decided

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 Coughlin v. Commissioner · City Ice Delivery Co. v. United States · Coughlin 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.