Flynn v. Commissioner’s Empirical Analysis
1963
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 40 later decisions — most recently December 2015 · most notably Roberts v. Commissioner (1974), Figueiredo v. Commissioner (1970)
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
Applies 26 U.S.C. § 276
Relies on Luhring v. Glotzbach · Crowther v. Commissioner · Crowther v. Commissioner · Sutor v. Commissioner · Southern California Loan Asso. 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.