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← 38 TC 785 - Rogers v. Commissioner

Rogers v. Commissioner’s Empirical Analysis

1962

Citation profile

13
cited by 13 later decisions
October 1978
most recently cited

2 federal appellate ·

Relationships

Relies on Helvering v. Horst · Commissioner of Internal Revenue v. P G Lake · SoRelle v. Commissioner · Campbell v. Prothro · Caldwell v. Campbell

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.