Black v. Commissioner’s Empirical Analysis
1969
Citation profile
7
cited by 7 later decisions
September 2020
most recently cited
How this case has been cited
Cited by 7 later decisions — most recently September 2020
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. § 166
Relies on Rollins v. Commissioner · Rollins v. Commissioner · O'Bryan Bros. v. Commissioner · O'Bryan Bros. v. Commissioner · Raffold Process Corp. 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.