Simon v. Commissioner’s Empirical Analysis
1937
Citation profile
1 federal appellate · 1 district ·
How this case has been cited
Cited by 12 later decisions — most recently December 1980
1 federal appellate · 1 district ·
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 Old Colony Co v. Commissioner of Internal Revenue · General Utilities & Operating Co. v. Helvering · Automatic Sprinkler Co. v. Commissioner · Chicago, Rock Island & Pacific Ry. Co. v. Matthews · Small 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.