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← 54 TC 1351 - Stratton v. Commissioner

Stratton v. Commissioner’s Empirical Analysis

1970

Citation profile

36
cited by 36 later decisions
February 1997
most recently cited

How this case has been cited

Cited by 36 later decisions — most recently February 1997 · most notably Estate of Spruill v. Commissioner (1987), Colestock v. Commissioner (1994)

180197019801990decided

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 Stratton v. Commissioner · Bodoglau v. Commissioner · Bennett v. Commissioner · Potson v. Commissioner · United States v. Vardine

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.