Bresler v. Commissioner’s Empirical Analysis
1975
Citation profile
How this case has been cited
Cited by 38 later decisions — most recently October 2009 · most notably Petzoldt v. Commissioner (1989), Grant v. Commissioner (1985)
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. § 1231
Relies on Cohan v. Commissioner · Southern Railway Co. v. North Carolina · Wichita Terminal Elevator Co. v. Commissioner · Wichita Terminal Elevator Co. v. Commissioner · United Ates v. Skelly Oil Company
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.