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← 40 BTA 64 - Gerard v. Commissioner

Gerard v. Commissioner’s Empirical Analysis

1939

Citation profile

14
cited by 14 later decisions
February 1969
most recently cited

1 federal appellate ·

How this case has been cited

Cited by 14 later decisions — most recently February 1969

1 federal appellate ·

801939194019501960decided

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 Cobbs 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.