Patrick v. Commissioner’s Empirical Analysis
1977
Citation profile
1
cited by 1 later decisions
1
states following
June 1979
most recently cited
1 state decisions
Relationships
Relies on Commissioner of Internal Revenue v. Flowers · Peurifoy v. Commissioner · Kroll v. Commissioner · Tucker v. Commissioner · Michaels 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.