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← 51 TC 987 - Todd v. Commissioner

Todd v. Commissioner’s Empirical Analysis

1969

Citation profile

6
cited by 6 later decisions
May 1983
most recently cited

2 federal appellate ·

How this case has been cited

Cited by 6 later decisions — most recently May 1983

2 federal appellate ·

40196919701980decided

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. § 163

Relies on Woodward v. United States · Mercil v. Commissioner · Estate of Hite v. Commissioner · Christensen v. Commissioner · William Herbert Brown and Mary F. Brown v. Commissioner of Internal Revenue

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.