Turner v. Commissioner’s Empirical Analysis
1968
Citation profile
15 federal appellate ·
How this case has been cited
Cited by 39 later decisions (1 by the Supreme Court) — most recently September 2015 · most notably Diedrich v. Commissioner (1982), Johnson v. Commissioner of Internal Revenue (1974)
15 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. § 677
Relies on Cardillo v. United States · Fallen v. United States · Sheaffer v. Commissioner of Internal Revenue · Staley v. Commissioner · Blackburn 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.