Estate of Rockefeller v. Commissioner’s Empirical Analysis
762 F.2d 264 · 1985
Citation profile
9
cited by 9 later decisions
May 2004
most recently cited
1 federal appellate ·
How this case has been cited
Cited by 9 later decisions — most recently May 2004
1 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
Applies 33 U.S.C. § 1325
Relies on Welch v. Helvering · Higgins v. Commissioner · Trammel v. United States · Carpenter v. United States · Cappaert v. United States
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.