Schwartz v. Commissioner’s Empirical Analysis
1947
Citation profile
16
cited by 16 later decisions
October 1987
most recently cited
5 federal appellate ·
How this case has been cited
Cited by 16 later decisions — most recently October 1987
5 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. § 811
Relies on United States v. Wells · May v. Heiner · Allen v. Trust Co. · Bergan v. Commissioner · Calloway v. Hart
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.