Montgomery v. Commissioner’s Empirical Analysis
1975
Citation profile
7 federal appellate ·
How this case has been cited
Cited by 45 later decisions — most recently March 2001 · most notably Curphey v. Commissioner (1980), Coombs v. Commissioner (1976)
7 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. § 162
Relies on New Colonial Ice Co. v. Helvering · Deputy v. du Pont · Burnet v. Harmel · Commissioner of Internal Revenue v. Flowers · Parham v. Cortese
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.