Collins v. Commissioner’s Empirical Analysis
1942
Citation profile
22
cited by 22 later decisions
2
cited 2 times by the Supreme Court
March 1983
most recently cited
3 federal appellate ·
How this case has been cited
Cited by 22 later decisions (2 by the Supreme Court) — most recently March 1983
3 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 Burnet v. Sanford & Brooks Co. · United States v. United Shoe Machinery Co. · Central Loan & Inv. Co. v. Commissioner · Nat'l Bank of Commerce v. Commissioner · Amsco-Wire Products Corp. 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.