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← 55 TC 478 - Westerman v. Commissioner

Westerman v. Commissioner’s Empirical Analysis

1970

Citation profile

20
cited by 20 later decisions
July 2005
most recently cited

2 federal appellate ·

How this case has been cited

Cited by 20 later decisions — most recently July 2005

2 federal appellate ·

901970198019902000decided

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 Deputy v. du Pont · Higgins v. Commissioner · Bessenyey v. Commissioner · Bessenyey v. Commissioner · Hirsch 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.