Middleton v. Commissioner’s Empirical Analysis
1981
Citation profile
7 federal appellate ·
How this case has been cited
Cited by 32 later decisions — most recently June 2017 · most notably Yarbro v. Commissioner (1984), Citron v. Commissioner (1991)
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
Applies 26 U.S.C. § 1211
Relies on Lucas v. American Code Co. · Crane v. Commissioner · 68 Cal. 2d 864 - Gerhard v. Stephens · Rhodes v. Commissioner · A. J. Industries, Inc. 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.