Roosevelt v. Comm'r’s Empirical Analysis
1964
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 10 later decisions — most recently January 2015
2 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. § 61 (Payment-in-Kind Tax Treatment Act of 1983)
Relies on Commissioner of Internal Revenue v. Glenshaw Glass Company · Roberson v. . Rochester Folding Box Co. · Gray v. Sanders · Sidis v. FR Pub. Corporation · Pan Atlantic Steamship Corp. v. Fyfe
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.