Westphal v. Commissioner’s Empirical Analysis
1961
Citation profile
9
cited by 9 later decisions
December 1971
most recently cited
4 federal appellate ·
Relationships
Relies on Commissioner of Internal Revenue v. Duberstein D Stanton · United States v. Olympic Radio & Television, Inc. · Commissioner v. Lester · Pierpont v. Commissioner · Mellott v. United States
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.