Kaplan v. Commissioner’s Empirical Analysis
1965
Citation profile
9 federal appellate ·
How this case has been cited
Cited by 43 later decisions — most recently November 2011 · most notably Alterman Foods, Inc. v. United States (1974), Sammons v. Commissioner (1972)
9 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
Relies on Gregory v. Helvering · Doyle v. Mitchell Bros. · Helvering v. Gregory · Poe v. Ullman · Estate of E. W. Chism, Deceased, Clara Chism, and Clara Chism v. Commissioner of Internal Revenue
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.