Phipps v. Commissioner’s Empirical Analysis
1945
Citation profile
11
cited by 11 later decisions
August 1981
most recently cited
How this case has been cited
Cited by 11 later decisions — most recently August 1981
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 Appleby v. Commissioner · Parma Co. 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.