Rollins v. Commissioner’s Empirical Analysis
1959
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 48 later decisions — most recently October 2015 · most notably Millsap v. Commissioner (1966), Demes v. United States (2002)
4 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 Higgins v. Commissioner · Burnet v. Clark · Safeway Stores, Inc. v. Oklahoma Retail Grocers Ass'n · Civil Aeronautics Board v. Summerfield · Gilbert v. Commissioner of Internal Revenue
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.