Ocrant v. Commissioner’s Empirical Analysis
1976
Citation profile
4
cited by 4 later decisions
June 1994
most recently cited
1 federal appellate ·
Relationships
Relies on Welch v. Helvering · Coca-Cola Bottling Co. of Baltimore v. United States · Scovill Mfg. Co. v. Commissioner · Estate of Roodner v. Commissioner · Hillyer, Deutsch, Edwards, Inc. 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.