Farber v. Commissioner’s Empirical Analysis
1965
Citation profile
61
cited by 61 later decisions
March 2005
most recently cited
How this case has been cited
Cited by 61 later decisions — most recently March 2005 · most notably Durovic v. Commissioner (1970), Estate of Smith v. Commissioner (1972)
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
Relies on Helvering v. Taylor · Arlette Coat Co. v. Commissioner · Kemble v. United States · Rogers v. Commissioner of Internal Revenue · Schwarzkopf 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.