Rivera v. Commissioner’s Empirical Analysis
1987
Citation profile
7
cited by 7 later decisions
June 2017
most recently cited
1 federal appellate ·
How this case has been cited
Cited by 7 later decisions — most recently June 2017
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 26 U.S.C. § 1092
Relies on Adickes v. S. H. Kress & Co. · Weinberger v. Hynson, Westcott & Dunning, Inc. · Jacklin v. Commissioner · Espinoza v. Commissioner · Federal Power Commission v. Memphis Light, Gas & Water Division
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.