Kennedy v. Commissioner’s Empirical Analysis
1979
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 41 later decisions — most recently December 2011 · most notably Home Interiors & Gifts, Inc. v. Commissioner (1980), King's Court Mobile Home Park, Inc. v. Commissioner (1992)
2 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 Welch v. Helvering · Botany Worsted Mills v. United States · Ingraham v. Wright · Fisher v. United States · Meneguzzo 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.