Roberts v. Commissioner’s Empirical Analysis
1978
Citation profile
15
cited by 15 later decisions
October 1997
most recently cited
3 federal appellate ·
How this case has been cited
Cited by 15 later decisions — most recently October 1997
3 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. South Texas Lumber Co · Rushing v. Commissioner · Rushing v. Commissioner · Pityo v. Commissioner · Stiles 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.