Roussel v. Commissioner’s Empirical Analysis
1961
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 30 later decisions — most recently November 2004 · most notably Riss v. Commissioner (1971), Roth Steel Tube Co. v. Commissioner (1980)
1 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 Putnam v. Commissioner · Lutz v. Commissioner · Snow v. Commissioner · L. Heller & Son, Inc. v. Commissioner · Trinco Industries, Inc. 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.