Reffett v. Commissioner’s Empirical Analysis
1963
Citation profile
10
cited by 10 later decisions
1
states following
July 2013
most recently cited
2 federal appellate · 1 district · 1 state decisions
How this case has been cited
Cited by 10 later decisions — most recently July 2013
2 federal appellate · 1 district · 1 state decisions
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. § 162
Relies on Welch v. Helvering · Deputy v. du Pont · Kornhauser v. United States · Tank Truck Rentals, Inc. v. Commissioner · Lilly 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.