Tollefsen v. Commissioner’s Empirical Analysis
1969
Citation profile
5 federal appellate ·
How this case has been cited
Cited by 48 later decisions — most recently July 2018 · most notably Sammons v. Commissioner (1972), Joseph Lupowitz Sons, Inc. (Esther Meisler, President) v. Commissioner of Internal Revenue, Harold B. Lupowitz and Sophie Lupowitz v. Commissioner of Internal Revenue, Esther Meisler v. Commissioner of Internal Revenue (1974)
5 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 Automobile Club of Mich. v. Commissioner · Dixon v. Unied States · Caldwell v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. Caldwell · Wiese v. Commissioner · Meyer 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.