Brown v. Commissioner’s Empirical Analysis
1967
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 30 later decisions — most recently August 2010 · most notably Metra Chem Corp. v. Commissioner (1987), United States v. Gotcher (1968)
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
Applies 26 U.S.C. § 22 · 26 U.S.C. § 61 (Payment-in-Kind Tax Treatment Act of 1983)
Relies on Commissioner of Internal Revenue v. Duberstein D Stanton · Commissioner of Internal Revenue v. Glenshaw Glass Company · Eisner v. Macomber · Old Colony Trust Co. v. Commissioner · Bogardus 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.