Molsen v. Commissioner’s Empirical Analysis
1985
Citation profile
1 state decisions
How this case has been cited
Cited by 29 later decisions — most recently January 2003 · most notably MAGGIE MGMT. CO. v. COMMISSIONER OF INTERNAL REVENUE (1997), Ansley-Sheppard-Burgess Co. v. Commissioner (1995)
1 state decisions
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. § 446 · 28 U.S.C. § 2412 · 28 U.S.C. § 451
Relies on Alyeska Pipeline Service Company v. Wilderness Society · United States v. Anderson · Lucas v. American Code Co. · Thor Power Tool Company v. Commissioner of Internal Revenue · Commissioner v. Hansen
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.