Stephens v. Commissioner’s Empirical Analysis
1973
Citation profile
25
cited by 25 later decisions
December 1996
most recently cited
3 federal appellate ·
How this case has been cited
Cited by 25 later decisions — most recently December 1996 · most notably Coleman v. Commissioner (1986), Smith v. Commissioner (1978)
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 Interstate Circuit, Inc. v. City of Dallas · Enoch v. Commissioner · Ullman v. Commissioner · Wall v. United States · Ullman 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.