Plowden v. Commissioner’s Empirical Analysis
1967
Citation profile
12
cited by 12 later decisions
December 1980
most recently cited
2 federal appellate ·
How this case has been cited
Cited by 12 later decisions — most recently December 1980
2 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. § 1372 · 26 U.S.C. § 6411
Relies on Byrne v. Commissioner of Internal Revenue · Byrne 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.