Gerstell v. Commissioner’s Empirical Analysis
1966
Citation profile
21
cited by 21 later decisions
October 2018
most recently cited
How this case has been cited
Cited by 21 later decisions — most recently October 2018
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. § 165
Relies on Knetsch v. United States · Southern Railway Co. v. North Carolina · Edwards v. Bromberg · Monteleone v. Commissioner · Commonwealth v. EVANS
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.