Walston v. Commissioner’s Empirical Analysis
1947
Citation profile
4
cited by 4 later decisions
July 1984
most recently cited
How this case has been cited
Cited by 4 later decisions — most recently July 1984
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. § 1000
Relies on Blair v. Commissioner · Sanford's Estate v. Commissioner of Internal Revenue · Burnet v. Guggenheim · Jones v. Clifton · 15 E.H. Smith 211 - In Re the Appraisal Under the Transfer Tax Act of a Certain Trust Fund Held by Harbeck
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.