Powell v. Commissioner’s Empirical Analysis
1936
Citation profile
7 federal appellate · 1 state decisions
How this case has been cited
Cited by 31 later decisions — most recently July 1973 · most notably Commissioner of Internal Revenue v. Flowers (1946), Schurer v. Commissioner (1944)
7 federal appellate · 1 state decisions
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 Bixler v. Commissioner · Duncan v. Commissioner · Dyer v. Commissioner · Brown 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.