Falls v. Comm'r’s Empirical Analysis
1946
Citation profile
18
cited by 18 later decisions
December 1994
most recently cited
4 federal appellate ·
How this case has been cited
Cited by 18 later decisions — most recently December 1994
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 Commissioner of Internal Revenue v. Heininger · Bingham's Trust v. Commissioner of Internal Revenue · Kornhauser v. United States · Mallinckrodt v. Commissioner · Coughlin 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.