Rogers v. Commissioner’s Empirical Analysis
1938
Citation profile
90
cited by 90 later decisions
March 2004
most recently cited
1 federal appellate ·
How this case has been cited
Cited by 90 later decisions — most recently March 2004 · most notably Stone v. Commissioner (1971), Arlette Coat Co. v. Commissioner (1950)
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 Mitchell v. Commissioner · Darling v. Commissioner · Buchhalter 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.