Nelson v. Commissioner’s Empirical Analysis
1966
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 9 later decisions — most recently June 1982
1 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 Harris v. Commissioner · Helvering v. Helmholz · United States v. Howard Past, of the Estate of Edna C. Rosedale Ogg, Deceased · Helvering v. United States Trust Co. · Estate of Lela Barry Vardell, Deceased, First National Bank in Dallas 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.