Holmes v. Commissioner’s Empirical Analysis
1945
Citation profile
12
cited by 12 later decisions
September 1973
most recently cited
1 federal appellate ·
How this case has been cited
Cited by 12 later decisions — most recently September 1973
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 Ithaca Trust Co. v. United States · Merchants Nat Bank of Boston v. Commissioner of Internal Revenue · Humes v. United States · United States v. Provident Trust Co.
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.