West v. Commissioner’s Empirical Analysis
1962
Citation profile
8
cited by 8 later decisions
October 2003
most recently cited
How this case has been cited
Cited by 8 later decisions — most recently October 2003
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 Cotlow v. Commissioner · Coffey v. Commissioner · Mayer v. Donnelly · Steel Improv. & Forge Co. v. Commissioner · Gilmore 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.