Epstein v. Commissioner’s Empirical Analysis
1969
Citation profile
41
cited by 41 later decisions
May 2018
most recently cited
3 federal appellate ·
How this case has been cited
Cited by 41 later decisions — most recently May 2018 · most notably United States v. Miller (1976), Estate of Reynolds v. Commissioner (1970)
3 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 Welch v. Helvering · Helvering v. Clifford · Danielson v. Commissioner · Fischer v. Commissioner · O'Malley v. Ames
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.