Llorente v. Commissioner’s Empirical Analysis
1980
Citation profile
7 federal appellate ·
How this case has been cited
Cited by 137 later decisions — most recently July 2020 · most notably Tokarski v. Commissioner (1986), Petzoldt v. Commissioner (1989)
7 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 Starnes v. Penrod Drilling Co. · Helvering v. Taylor · Wichita Terminal Elevator Co. v. Commissioner · Weimerskirch v. Commissioner · Weimerskirch 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.