Miller v. Commissioner’s Empirical Analysis
1977
Citation profile
1 state decisions
How this case has been cited
Cited by 27 later decisions — most recently September 2019 · most notably Hilton v. Commissioner (1980), Durkin v. Commissioner (1986)
1 state decisions
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 Gregory v. Helvering · Commissioner of Internal Revenue v. Court Holding Co · Helvering v. Lazarus · Massey Motors, Inc. v. United States · Estate of Charles T. Franklin, Deceased 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.