Westervelt v. Commissioner’s Empirical Analysis
1947
Citation profile
35
cited by 35 later decisions
September 1981
most recently cited
3 federal appellate ·
How this case has been cited
Cited by 35 later decisions — most recently September 1981 · most notably Richmond Television Corp. v. United States (1965), Frank v. Commissioner (1953)
3 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 State of Texas v. State of Florida · Mitchell v. United States · Weis v. Commissioner · Rosenberg 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.