Millar v. Commissioner’s Empirical Analysis
1977
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 25 later decisions (1 by the Supreme Court) — most recently January 1999 · most notably Commissioner v. Tufts (1983), Freeland v. Commissioner (1980)
4 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 Crane v. Commissioner · Helvering v. Hammel · Electro-Chemical Engraving Co. v. Commissioner · Parker v. Delaney · Hirsch v. Commissioner of Internal Revenue
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.