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← 61 TC 763 - White v. Commissioner

White v. Commissioner’s Empirical Analysis

1974

Citation profile

7
cited by 7 later decisions
November 2001
most recently cited

How this case has been cited

Cited by 7 later decisions — most recently November 2001

301974198019902000decided

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. § 267

Relies on Fountain v. Commissioner · Fetzer Refrigerator Co. v. United States · Attebury v. United States · Hughes v. Commissioner · McKelvy v. United States

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.