Dean v. Commissioner’s Empirical Analysis
1971
Citation profile
5 federal appellate ·
How this case has been cited
Cited by 54 later decisions — most recently February 2014 · most notably Sammons v. Commissioner (1972), Kuper v. Commissioner (1976)
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
Applies 26 U.S.C. § 163 · 26 U.S.C. § 61 (Payment-in-Kind Tax Treatment Act of 1983)
Relies on Welch v. Helvering · Helvering v. Horst · Doyle v. Mitchell Bros. · Helvering v. Midland Mutual Life Insurance · Clark 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.