Holt v. Commissioner’s Empirical Analysis
1961
Citation profile
23
cited by 23 later decisions
June 1994
most recently cited
4 federal appellate ·
How this case has been cited
Cited by 23 later decisions — most recently June 1994
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 Corn Products Refining Company v. Commissioner of Internal Revenue · Commissioner of Internal Revenue v. P G Lake · Hort v. Commissioner · Helvering v. Smith · O'Brien 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.