Imel v. United States’s Empirical Analysis
523 F.2d 853 · 1975
Citation profile
16 federal appellate · 4 district · 10 state decisions
How this case has been cited
Cited by 40 later decisions — most recently February 2016 · most notably Ormsbee Development Co. v. Grace (1982), Schottenstein v. Commissioner (1980)
16 federal appellate · 4 district · 10 state decisions
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. § 1001 · 26 U.S.C. § 71
Relies on Mullaney v. Wilbur · Commissioner of Internal Revenue v. Estate J Bosch Second National Bank of New Haven · Douglas v. Alabama · Morgan v. Commissioner · Blair 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.