Montgomery v. Commissioner’s Empirical Analysis
1975
Citation profile
39
cited by 39 later decisions
July 2020
most recently cited
How this case has been cited
Cited by 39 later decisions — most recently July 2020 · most notably Powers v. Commissioner (1993), Michaels v. Commissioner (1986)
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 United States v. Kirby Lumber Co. · Luhring v. Glotzbach · Rosenberg v. Commissioner · Union Trust Co. v. Commissioner · Block 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.