Mason v. Commissioner’s Empirical Analysis
1977
Citation profile
19
cited by 19 later decisions
January 2020
most recently cited
How this case has been cited
Cited by 19 later decisions — most recently January 2020
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. § 6653
Relies on Paulino v. Hamburg-Amerika West German Line, Inc · Sylvan v. Commissioner · Skolski v. Commissioner of Internal Revenue · Rappaport v. Commissioner · Molosh 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.