Petersen v. Commissioner’s Empirical Analysis
1962
Citation profile
10
cited by 10 later decisions
June 2000
most recently cited
How this case has been cited
Cited by 10 later decisions — most recently June 2000
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
Applies 26 U.S.C. § 275 · 26 U.S.C. § 42 · 26 U.S.C. § 43
Relies on Lucas v. Earl · Commissioner v. Gillette Motor Transport, Inc. · Phelps v. United States · Cotnam v. Commissioner · Cotnam 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.