Public-domain · open source
OpenJurist
← 70 TC 341 - Role v. Commissioner

Role v. Commissioner’s Empirical Analysis

1978

Citation profile

3
cited by 3 later decisions
1
states following
January 1997
most recently cited

1 state decisions

Relationships

Relies on United States v. Equitable Life Assurance Society · Koshland v. Helvering · Helvering v. Southwest Consolidated Corp. · Helvering v. Wilshire Oil Co. · Bazley 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.