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← 74 TC 284 - Randolph v. Commissioner

Randolph v. Commissioner’s Empirical Analysis

1980

Citation profile

22
cited by 22 later decisions
April 2011
most recently cited

How this case has been cited

Cited by 22 later decisions — most recently April 2011

1501980199020002010decided

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

Applies 26 U.S.C. § 1402 · 42 U.S.C. § 402 (§ 202 of the Social Security Act of 1935)

Relies on Welch v. Helvering · Commissioner v. Sunnen · Santoni v. United States · Rodriguez v. New York · Commissioner of Internal Revenue v. Flowers

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.