Overton v. Commissioner’s Empirical Analysis
1946
Citation profile
13
cited by 13 later decisions
March 1987
most recently cited
1 federal appellate · 1 district ·
How this case has been cited
Cited by 13 later decisions — most recently March 1987
1 federal appellate · 1 district ·
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 Gregory v. Helvering · Commissioner of Internal Revenue v. Court Holding Co · Lucas v. Earl · Higgins v. Smith · Griffiths v. Helvering
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.