Owens v. Commissioner’s Empirical Analysis
1975
Citation profile
34
cited by 34 later decisions
November 2017
most recently cited
8 federal appellate ·
How this case has been cited
Cited by 34 later decisions — most recently November 2017 · most notably Owens v. Commissioner (1977), Packard v. Commissioner (1985)
8 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 Gregory v. Helvering · Moline Properties, Inc. v. Commissioner · Higgins v. Smith · Golsen v. Commissioner · 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.