Otis v. Commissioner’s Empirical Analysis
1927
Citation profile
4
cited by 4 later decisions
September 1981
most recently cited
How this case has been cited
Cited by 4 later decisions — most recently September 1981
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 Cerruti 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.