Anne Goyne Mitchell v. Commissioner of Internal Revenue, Jane Isabell Goyne Sims v. Commissioner of Internal Revenue’s Empirical Analysis
1970
Citation profile
18 federal appellate · 1 state decisions
How this case has been cited
Cited by 44 later decisions (1 by the Supreme Court) — most recently March 2004 · most notably United States v. Mitchell (1971), Magnon v. Commissioner (1980)
18 federal appellate · 1 state decisions
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.
Appellate journey
Relationships
Relies on Commissioner of Internal Revenue v. Estate J Bosch Second National Bank of New Haven · Helvering v. Horst · Lucas v. Earl · Poe v. Seaborn · Illinois ex rel. Kennedy v. Hurley
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.